RPC Engineering Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09067972

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,640		42,367

			45,640		42,367
CURRENT ASSETS
Debtors	5	21,999		23,897
Cash at bank and in hand		1,266		13

		23,265		23,910
Creditors: Amounts Falling Due Within One Year	6	(32,110 )		(27,535 )

NET CURRENT ASSETS (LIABILITIES)			(8,845 )		(3,625 )

TOTAL ASSETS LESS CURRENT LIABILITIES			36,795		38,742

Creditors: Amounts Falling Due After More Than One Year	7		(11,187 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,410 )		(10,592 )

NET ASSETS			14,198		28,150

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			14,098		28,050

SHAREHOLDERS' FUNDS			14,198		28,150

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RPC Engineering Limited

Balance Sheet (continued)

As At 30 June 2025

For the year ending 30 June 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 Rodney Courts

Director

29 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RPC Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09067972 .

The address of its registered office is:

6 Houndiscombe Road

Plymouth

Devon

PL4 6HH

United Kingdom

The principal place of business is:

48 Falcon Road

Mountwise

Plymouth

Devon

PL1 4GR

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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 using the historic cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Turnover

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.

2.3. Tangible Fixed Assets and Depreciation

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

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

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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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RPC Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

2.5. Taxation

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	2,406	41,888	8,273	7,954	60,521
Additions	-	38,990	250	-	39,240
Disposals	-	(30,541 )	-	-	(30,541 )

As at 30 June 2025	2,406	50,337	8,523	7,954	69,220

Depreciation
As at 1 July 2024	1,606	3,280	6,510	6,758	18,154
Provided during the period	200	4,553	563	507	5,823
Disposals	-	(397 )	-	-	(397 )

As at 30 June 2025	1,806	7,436	7,073	7,265	23,580

Net Book Value
As at 30 June 2025	600	42,901	1,450	689	45,640

As at 1 July 2024	800	38,608	1,763	1,196	42,367

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,705	2,160
Other debtors	18,294	21,737

	21,999	23,897

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RPC Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	5,440	-
Trade creditors	343	45
Other creditors	3,056	10,763
Taxation and social security	23,271	16,727

	32,110	27,535

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,187	-

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	5,440	-
Later than one year and not later than five years	11,187	-

	16,627	-

	16,627	-

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 July 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 June 2025
	£	£	£	£	£
Mr Rodney Courts	21,377	126,240	(126,389 )	-	21,228

Interest on the above loan is calculated monthly and charged at the official HMRC rate. Total interest charged during the year was £1,027 (2024: £1,372), and this amount was included in the amounts advanced. The balance will be cleared by means of taxable dividends within 9 months of the year end.

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