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RCA INVESTMENT MANAGEMENT LIMITED

Registered Number
14987331
(England and Wales)

Unaudited Financial Statements for the Period ended
31 July 2024

RCA INVESTMENT MANAGEMENT LIMITED
Company Information
for the period from 7 July 2023 to 31 July 2024

Director

SHIRLEY, Robert Graham

Registered Address

1 Gemini Court, 42a Throwley Way
Sutton
SM1 4AF

Registered Number

14987331 (England and Wales)
RCA INVESTMENT MANAGEMENT LIMITED
Statement of Financial Position
31 July 2024

Notes

2024

£

£

Fixed assets
Tangible assets411,428
11,428
Current assets
Debtors519,769
Cash at bank and on hand56,433
76,202
Creditors amounts falling due within one year6(111,155)
Net current assets (liabilities)(34,953)
Total assets less current liabilities(23,525)
Creditors amounts falling due after one year7(7,500)
Provisions for liabilities8(1,364)
Net assets(32,389)
Capital and reserves
Called up share capital1
Profit and loss account(32,390)
Shareholders' funds(32,389)
The financial statements were approved and authorised for issue by the Director on 7 March 2025, and are signed on its behalf by:
SHIRLEY, Robert Graham
Director
Registered Company No. 14987331
RCA INVESTMENT MANAGEMENT LIMITED
Notes to the Financial Statements
for the period ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

2024
Average number of employees during the year1
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
Additions5,6659,57215,237
At 31 July 245,6659,57215,237
Depreciation and impairment
Charge for year1,4162,3933,809
At 31 July 241,4162,3933,809
Net book value
At 31 July 244,2497,17911,428
At 06 July 23---
5.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables8,450
Prepayments and accrued income1,667
Deferred tax asset, debtors9,652
Total19,769
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables541
Other creditors100,935
Accrued liabilities and deferred income9,679
Total111,155
7.Creditors: amounts due after one year

2024

£
Other creditors7,500
Total7,500
8.Provisions for liabilities

2024

£
Net deferred tax liability (asset)1,364
Total1,364