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REGISTERED NUMBER: SC705285 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

RPS RENDER & FACADE SYSTEMS LTD

RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RPS RENDER & FACADE SYSTEMS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: C Nolan





REGISTERED OFFICE: 26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB





REGISTERED NUMBER: SC705285 (Scotland)





ACCOUNTANTS: Henry Brown & Co
Chartered Accountants
26 Portland Road
Kilmarnock
Ayrshire
KA1 2EB

RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,888 24,430

CURRENT ASSETS
Debtors 5 39,053 28,872
Cash at bank 2,874 2,901
41,927 31,773
CREDITORS
Amounts falling due within one year 6 14,582 3,638
NET CURRENT ASSETS 27,345 28,135
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,233

52,565

CREDITORS
Amounts falling due after more than one
year

7

(10,324

)

(16,170

)

PROVISIONS FOR LIABILITIES (5,764 ) (4,642 )
NET ASSETS 34,145 31,753

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 34,045 31,653
34,145 31,753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)

BALANCE SHEET - continued
30 APRIL 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 January 2025 and were signed by:





C Nolan - Director


RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Rps Render & Facade Systems Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements relate to a single company.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 3,750 26,695 30,445
Additions 6,040 - 6,040
Disposals (3,100 ) - (3,100 )
At 30 April 2024 6,690 26,695 33,385
DEPRECIATION
At 1 May 2023 1,294 4,721 6,015
Charge for year 800 5,493 6,293
Eliminated on disposal (1,811 ) - (1,811 )
At 30 April 2024 283 10,214 10,497
NET BOOK VALUE
At 30 April 2024 6,407 16,481 22,888
At 30 April 2023 2,456 21,974 24,430

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 May 2023
and 30 April 2024 22,195
DEPRECIATION
At 1 May 2023 2,752
Charge for year 4,860
At 30 April 2024 7,612
NET BOOK VALUE
At 30 April 2024 14,583
At 30 April 2023 19,443

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 26,917 28,872
Other debtors 12,136 -
39,053 28,872

RPS RENDER & FACADE SYSTEMS LTD (REGISTERED NUMBER: SC705285)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,142 4,437
Taxation and social security 7,904 (2,315 )
Other creditors 1,536 1,516
14,582 3,638

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 10,324 16,170