RHODSAC COMMUNITY LIVING LIMITED

Registered number

07894839

Filleted Accounts

31 January 2025

RHODSAC COMMUNITY LIVING LIMITED
Registered number:		07894839
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		571,362			592,635
Investments	4		247,340			867,006
			818,702			1,459,641

Current assets
Debtors	5	426,850			431,150
Investments held as current assets	6	194,650			-
		621,500			431,150

Creditors: amounts falling due within one year	7	(759,407)			(775,476)

Net current liabilities			(137,907)			(344,326)

Total assets less current liabilities			680,795			1,115,315

Creditors: amounts falling due after more than one year	8		(200,067)			(347,242)



Net assets			480,728			768,073

Capital and reserves
Called up share capital			100			100
Profit and loss account			480,628			767,973

Shareholder's funds			480,728			768,073

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ms Manyara I Muyenziwa
Director
Approved by the board on 30 October 2025

RHODSAC COMMUNITY LIVING LIMITED
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					43		43


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2024	638,270		26,671		18,315		683,256
	At 31 January 2025	638,270		26,671		18,315		683,256

	Depreciation
	At 1 February 2024	57,444		18,846		14,331		90,621
	Charge for the year	19,148		1,408		717		21,273
	At 31 January 2025	76,592		20,254		15,048		111,894

	Net book value
	At 31 January 2025	561,678		6,417		3,267		571,362
	At 31 January 2024	580,826		7,825		3,984		592,635


4	Investments

Other
investments
£
	Cost
	Additions							247,340

	At 31 January 2025							247,340


5	Debtors					2025		2024
£							£

	Trade debtors					306,457		306,457
	Other debtors					120,393		124,693
						426,850		431,150


6	Investments held as current assets					2025		2024
£							£
	Fair value
	Unlisted investments					194,650		-



7	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					21,465		17,333
	Trade creditors					45,670		5,273
	Taxation and social security costs					664,285		744,180
	Other creditors					27,987		8,690
						759,407		775,476


8	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					192,901		309,022
	Other creditors					7,166		38,220
						200,067		347,242


9	Other information

	RHODSAC COMMUNITY LIVING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	7 Colossus Way
	Bletchley
	Milton Keynes
	MK3 6GU