1 September 2024 false No description of principal activity Taxfiler 2024.6 05393942 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05393942 2024-08-31 05393942 2024-09-01 2025-08-31 05393942 business:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 05393942 business:FilletedAccounts 2024-09-01 2025-08-31 05393942 2025-08-31 05393942 business:Director1 2024-09-01 2025-08-31 05393942 business:RegisteredOffice 2024-09-01 2025-08-31 05393942 2024-08-31 05393942 core:WithinOneYear 2025-08-31 05393942 core:WithinOneYear 2024-08-31 05393942 core:AfterOneYear 2025-08-31 05393942 core:AfterOneYear 2024-08-31 05393942 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 05393942 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 05393942 core:SharePremium core:PreviouslyStatedAmount 2025-08-31 05393942 core:SharePremium core:PreviouslyStatedAmount 2024-08-31 05393942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 05393942 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 05393942 core:PreviouslyStatedAmount 2025-08-31 05393942 core:PreviouslyStatedAmount 2024-08-31 05393942 business:SmallEntities 2024-09-01 2025-08-31 05393942 countries:EnglandWales 2024-09-01 2025-08-31 05393942 core:PlantMachinery 2024-09-01 2025-08-31 05393942 core:MotorVehicles 2024-09-01 2025-08-31 05393942 core:FurnitureFittings 2024-09-01 2025-08-31 05393942 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 05393942 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 05393942 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 05393942 core:PlantMachinery 2024-08-31 05393942 core:MotorVehicles 2024-08-31 05393942 core:FurnitureFittings 2024-08-31 05393942 core:PlantMachinery 2025-08-31 05393942 core:MotorVehicles 2025-08-31 05393942 core:FurnitureFittings 2025-08-31 05393942 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 05393942 (England and Wales)
R P L Construction Limited Unaudited accounts for the year ended 31 August 2025
R P L Construction Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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R P L Construction Limited Company Information for the year ended 31 August 2025
Director
Samara Regina Lamb
Company Number
05393942 (England and Wales)
Registered Office
Unit 5D Riverway Newport Isle of Wight PO30 5UX
Accountants
Vision Accounting Fortis House Cothey Way Ryde Isle of Wight PO33 1QT
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R P L Construction Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
3,333
6,819
Tangible assets
5
14,315
6,218
17,648
13,037
Current assets
Inventories
232,333
211,296
Debtors
6
320,143
278,758
Cash at bank and in hand
5,308
73,719
557,784
563,773
Creditors: amounts falling due within one year
7
(584,281)
(528,652)
Net current (liabilities)/assets
(26,497)
35,121
Total assets less current liabilities
(8,849)
48,158
Creditors: amounts falling due after more than one year
8
(50,000)
(57,906)
Net liabilities
(58,849)
(9,748)
Capital and reserves
Called up share capital
3
3
Share premium
76,520
76,520
Profit and loss account
(135,372)
(86,271)
Shareholders' funds
(58,849)
(9,748)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2025 and were signed on its behalf by
Samara Regina Lamb Director Company Registration No. 05393942
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R P L Construction Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
R P L Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05393942. The registered office is Unit 5D Riverway, Newport, Isle of Wight, PO30 5UX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line - 25%
Motor vehicles
Straight Line - 20%
Fixtures & fittings
Straight Line - 25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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R P L Construction Limited Notes to the Accounts for the year ended 31 August 2025
4
Intangible fixed assets
Other
£
Cost
At 1 September 2024
34,347
At 31 August 2025
34,347
Amortisation
At 1 September 2024
27,528
Charge for the year
3,486
At 31 August 2025
31,014
Net book value
At 31 August 2025
3,333
At 31 August 2024
6,819
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
2,127
131,095
41,905
175,127
Additions
15,000
-
-
15,000
Disposals
-
(33,223)
-
(33,223)
At 31 August 2025
17,127
97,872
41,905
156,904
Depreciation
At 1 September 2024
1,136
130,371
37,402
168,909
Charge for the year
1,676
724
4,503
6,903
On disposals
-
(33,223)
-
(33,223)
At 31 August 2025
2,812
97,872
41,905
142,589
Net book value
At 31 August 2025
14,315
-
-
14,315
At 31 August 2024
991
724
4,503
6,218
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
160,395
104,481
Deferred tax asset
59,231
44,059
Accrued income and prepayments
96,527
128,485
Other debtors
3,990
1,733
320,143
278,758
- 6 -
R P L Construction Limited Notes to the Accounts for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
43,074
10,200
VAT
93,846
51,371
Trade creditors
365,987
398,703
Taxes and social security
37,428
21,007
Other creditors
8,659
3,295
Loans from directors
14,837
19,525
Accruals
20,450
24,551
584,281
528,652
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
7,906
Other creditors
50,000
50,000
50,000
57,906
9
Average number of employees
During the year the average number of employees was 21 (2024: 23).
- 7 -