REGISTERED NUMBER: 05143486 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

R C C CONSTRUCTION LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

R C Clark

REGISTERED OFFICE:

Greylea, 36 Meon Road

Mickleton

Chipping Campden

Gloucestershire

GL55 6TD

REGISTERED NUMBER:

05143486 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,051

1,326

1,051

1,326

CURRENT ASSETS

Stocks

13,364

13,364

Debtors

6

3,632

11,247

Cash at bank

-

1,317

16,996

25,928

CREDITORS

Amounts falling due within one year

7

13,602

18,066

NET CURRENT ASSETS

3,394

7,862

TOTAL ASSETS LESS CURRENT LIABILITIES

4,445

9,188

PROVISIONS FOR LIABILITIES

200

252

NET ASSETS

4,245

8,936

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

4,235

8,926

4,245

8,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

R C Clark - Director

1.	STATUTORY INFORMATION

R C C Construction 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

50% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

15,000

AMORTISATION

At 1 July 2024

and 30 June 2025

15,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

2,859

1,000

481

4,340

DEPRECIATION

At 1 July 2024

1,636

912

466

3,014

Charge for year

245

22

8

275

At 30 June 2025

1,881

934

474

3,289

NET BOOK VALUE

At 30 June 2025

978

66

7

1,051

At 30 June 2024

1,223

88

15

1,326

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,373

989

Other debtors

2,259

10,258

3,632

11,247

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,423

-

Trade creditors

(1,323

)

1,512

Taxation and social security

11,475

14,984

Other creditors

1,027

1,570

13,602

18,066

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024:

2025

2024

£

£

R C Clark

Balance outstanding at start of year

7,999

6,511

Amounts advanced

-

1,488

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

7,999

9.	ULTIMATE CONTROLLING PARTY

The controlling party is R C Clark.