Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09067972 Mr Rodney Courts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09067972 2023-06-30 09067972 2024-06-30 09067972 2023-07-01 2024-06-30 09067972 frs-core:CurrentFinancialInstruments 2024-06-30 09067972 frs-core:ComputerEquipment 2024-06-30 09067972 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09067972 frs-core:ComputerEquipment 2023-06-30 09067972 frs-core:FurnitureFittings 2024-06-30 09067972 frs-core:FurnitureFittings 2023-07-01 2024-06-30 09067972 frs-core:FurnitureFittings 2023-06-30 09067972 frs-core:MotorVehicles 2024-06-30 09067972 frs-core:MotorVehicles 2023-07-01 2024-06-30 09067972 frs-core:MotorVehicles 2023-06-30 09067972 frs-core:PlantMachinery 2024-06-30 09067972 frs-core:PlantMachinery 2023-07-01 2024-06-30 09067972 frs-core:PlantMachinery 2023-06-30 09067972 frs-core:ShareCapital 2024-06-30 09067972 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09067972 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09067972 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09067972 frs-bus:SmallEntities 2023-07-01 2024-06-30 09067972 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09067972 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09067972 frs-bus:Director1 2023-07-01 2024-06-30 09067972 frs-bus:Director1 2023-06-30 09067972 frs-bus:Director1 2024-06-30 09067972 frs-countries:EnglandWales 2023-07-01 2024-06-30 09067972 2022-06-30 09067972 2023-06-30 09067972 2022-07-01 2023-06-30 09067972 frs-core:CurrentFinancialInstruments 2023-06-30 09067972 frs-core:ShareCapital 2023-06-30 09067972 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09067972
RPC Engineering Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09067972
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,367 16,242
42,367 16,242
CURRENT ASSETS
Debtors 5 23,897 50,939
Cash at bank and in hand 13 914
23,910 51,853
Creditors: Amounts Falling Due Within One Year 6 (27,535 ) (27,369 )
NET CURRENT ASSETS (LIABILITIES) (3,625 ) 24,484
TOTAL ASSETS LESS CURRENT LIABILITIES 38,742 40,726
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,592 ) (2,761 )
NET ASSETS 28,150 37,965
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 28,050 37,865
SHAREHOLDERS' FUNDS 28,150 37,965
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Rodney Courts
Director
10 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
RPC Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09067972 .
The address of its registered office is:
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
United Kingdom
The principal place of business is:
48 Falcon Road
Mountwise
Plymouth
Devon
PL1 4GR
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared using the historic cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. 
The company recognises revenue when: 
The amount of revenue can be reliably measured; 
it is probable that future economic benefits will flow to the entity; 
and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
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2.4. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. 
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. 
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 2,406 11,347 8,273 7,455 29,481
Additions - 30,541 - 499 31,040
As at 30 June 2024 2,406 41,888 8,273 7,954 60,521
Depreciation
As at 1 July 2023 1,339 62 5,778 6,060 13,239
Provided during the period 267 3,218 732 698 4,915
As at 30 June 2024 1,606 3,280 6,510 6,758 18,154
Net Book Value
As at 30 June 2024 800 38,608 1,763 1,196 42,367
As at 1 July 2023 1,067 11,285 2,495 1,395 16,242
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,160 3,000
Other debtors 21,737 47,939
23,897 50,939
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 45 447
Other creditors 10,763 4,650
Taxation and social security 16,727 22,272
27,535 27,369
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Rodney Courts 37,949 63,428 (80,000 ) - 21,377
Interest on the above loan is calculated monthly and charged at the official HMRC rate. Total interest charged during the year was £1,372 (2023: £565), and this amount was included in the amounts advanced. The repayment of £80,000 was made through dividends during the year.
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