REGISTERED NUMBER: 04667629 (England and Wales)

Unaudited Financial Statements

For The Year Ended 28 February 2025

for

RBC DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R A Bray

REGISTERED OFFICE:

1802 Melton Road

Rearsby

Leicester

Leicestershire

LE7 4YQ

REGISTERED NUMBER:

04667629 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Tangible assets

4

-

53

CURRENT ASSETS

Stocks

5,000

10,000

Debtors

5

6,645

5,467

Cash at bank

109,040

146,478

120,685

161,945

CREDITORS

Amounts falling due within one year

6

34,060

59,482

NET CURRENT ASSETS

86,625

102,463

TOTAL ASSETS LESS CURRENT LIABILITIES

86,625

102,516

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

86,624

102,515

86,625

102,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 3 September 2025 and were signed by:

R A Bray - Director

1.	STATUTORY INFORMATION

RBC Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Plant and machinery

-

25% on cost

Office equipment

-

33% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Office

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 March 2024

and 28 February 2025

2,700

2,797

18,800

24,297

DEPRECIATION

At 1 March 2024

2,647

2,797

18,800

24,244

Charge for year

53

-

-

53

At 28 February 2025

2,700

2,797

18,800

24,297

NET BOOK VALUE

At 28 February 2025

-

-

-

-

At 29 February 2024

53

-

-

53

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

6,645

5,467

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank overdraft

-

67

Other creditors

34,060

59,415

34,060

59,482

7.	RELATED PARTY DISCLOSURES

Included within other creditors is a director loan of £32,502 (2024 £6,541). This is interest free and repayable upon demand.

At the year end the company owed to another company under common control £nil (2024 £51,410). No interest is charged on this balance and is repayable on demand.