RPA Finance Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10343967

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		3,293		1,381

			3,293		1,381
CURRENT ASSETS
Debtors		69,248		73,288
Cash at bank and in hand		2,634		5,571

		71,882		78,859
Creditors: Amounts Falling Due Within One Year		(16,500 )		(20,225 )

NET CURRENT ASSETS (LIABILITIES)			55,382		58,634

TOTAL ASSETS LESS CURRENT LIABILITIES			58,675		60,015

Creditors: Amounts Falling Due After More Than One Year			(20,836 )		(27,124 )

NET ASSETS			37,839		32,891

CAPITAL AND RESERVES
Called up share capital	6		101		101
Profit and Loss Account			37,738		32,790

SHAREHOLDERS' FUNDS			37,839		32,891

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RPA Finance Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 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 Robert Allan

Director

23/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

RPA Finance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10343967 . The registered office is The Embassy, 389 Newport Road, Cardiff, CF24 1TP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	15% reducing balance
Computer Equipment	25% on cost

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	11,000

As at 31 August 2025	11,000

Amortisation
As at 1 September 2024	11,000

As at 31 August 2025	11,000

...CONTINUED

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RPA Finance Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	-

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 September 2024	9,585
Additions	3,035
Disposals	(3,605 )

As at 31 August 2025	9,015

Depreciation
As at 1 September 2024	8,204
Provided during the period	1,123
Disposals	(3,605 )

As at 31 August 2025	5,722

Net Book Value
As at 31 August 2025	3,293

As at 1 September 2024	1,381

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Robert Allan	39,784	41,809	(50,382 )	-	31,211

The above loan is unsecured and repayable on demand.

Interest is being charged at the official rates of 2.25% and 3.75%.

The director has committed to repay this loan as soon as practically possible.

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