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Registered Number: 08301818
England and Wales

 

 

 

RPUK INVESTMENTS LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors Paolo Manzi
Robert Manzi
Gian Paolo MANZI
Roberto Cesare MANZI
Registered Number 08301818
Registered Office 42 Lytton Road,
Barnet
Statement of Financial Position
EN5 5BY
Accountants The Expert Eye
42 Lytton Road,
Barnet
EN5 5BY
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 809,930    951,445 
809,930    951,445 
Current assets      
Debtors 4 31,531   
Investments 5 101    101 
Cash at bank and in hand 6,449    975 
38,081    1,076 
Creditors: amount falling due within one year 6 (213,822)   (93,126)
Net current assets (175,741)   (92,050)
 
Total assets less current liabilities 634,189    859,395 
Creditors: amount falling due after more than one year 7 (30,701)   (35,825)
Provisions for liabilities 8 413,976    303,871 
Net assets 1,017,464    1,127,441 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 1,017,364    1,127,341 
Shareholders' funds 1,017,464    1,127,441 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 06 May 2025 and were signed on its behalf by:


-------------------------------
Paolo Manzi
Director
2
General Information
RPUK Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 08301818, registration address 42 Lytton Road,, Barnet, Statement of Financial Position, EN5 5BY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 33 Straight Line
Current asset investments
Current asset investments are stated at the lower of cost and net realisable value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2023 4,852,092    4,852,092 
Additions 840,183    840,183 
Disposals  
At 31 March 2024 5,692,275    5,692,275 
Depreciation
At 01 April 2023 3,900,617    3,900,617 
Charge for year 981,728    981,728 
On disposals  
At 31 March 2024 4,882,345    4,882,345 
Net book values
Closing balance as at 31 March 2024 809,930    809,930 
Opening balance as at 01 April 2023 951,445    951,445 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Other Debtors 31,531   
31,531   

5.

Investments

2024
£
  2023
£
Other Investments - Unlisted - Cost b/fwd 101    101 
101    101 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Bank Loans & Overdrafts 4,718    4,849 
Corporation Tax 193,536    69,814 
Other Creditors 15,568    18,463 
213,822    93,126 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 30,701    35,825 
30,701    35,825 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax (413,976)   (303,871)
(413,976)   (303,871)

3