Registration number: 02755973

R.P. (Eugenie) Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

R.P. (Eugenie) Ltd

(Registration number: 02755973)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,354	16,591
Current assets
Debtors	5	200,297	187,880
Creditors: Amounts falling due within one year	6	(2,916)	(2,929)
Net current assets		197,381	184,951
Net assets		212,735	201,542
Capital and reserves
Called up share capital		100	100
Retained earnings		212,635	201,442
Shareholders' funds		212,735	201,542

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 June 2025 and signed on its behalf by:
 

......................................... P M Perry Director

R.P. (Eugenie) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Belmont
Bath
Somerset
BA1 5DZ

2	Accounting policies

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 in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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.

Tax

The tax expense for the period comprises current 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.

R.P. (Eugenie) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold asset	2% on cost

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

R.P. (Eugenie) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Freehold asset £	Total £
Cost or valuation
At 1 April 2024	61,845	61,845
At 31 March 2025	61,845	61,845
Depreciation
At 1 April 2024	45,254	45,254
Charge for the year	1,237	1,237
At 31 March 2025	46,491	46,491
Net book value
At 31 March 2025	15,354	15,354
At 31 March 2024	16,591	16,591

5

Debtors

	Note	2025 £	2024 £
Trade debtors		1,244	84
Amounts owed by related parties	7	199,053	187,796
		200,297	187,880

6

Creditors

Amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,916	2,929

R.P. (Eugenie) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7	Related party transactions

Summary of transactions with parent

Retirement Properties Limited The company is a 99% owned subsidiary of the above named company registered in England at the same registered office address. During the year the company operated an unsecured, interest free loan to that company, at the year end £199,052 (2024 - £187,796) was outstanding.