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Company registration number: 12016527
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| RAP BLUEBELL LTD
RAP BLUEBELL LTD |  |
COMPANY INFORMATION
Directors | R A Potyka
| T R Potyka
Registered number | 12016527
Registered office | Clayfield House
| Whitepit Lane
| Wooburn Green
| Buckinghamshire
| HP10 0HR
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
RAP BLUEBELL LTD |  |
CONTENTS
| Page
Statement of financial position | 1
Notes to the financial statements | 2 - 4
RAP BLUEBELL LTD REGISTERED NUMBER:12016527 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 567,947 |  | 537,126 |
Debtors: amounts falling due within one year | 4 | 2,131,569 |  | 2,040,340 |
Cash at bank and in hand |  | 16 |  | 815 |
|  | 2,699,532 |  | 2,578,281 |
Creditors: amounts falling due within one year | 5 | (3,057,927) |  | (2,957,600) |
Net current liabilities |  |  | (358,395) |  | (379,319)
Total assets less current liabilities |  |  | (358,395) |  | (379,319)
Creditors: amounts falling due after more than one year | 6 |  | (1,667) |  | (11,667)
Net liabilities |  |  | (360,062) |  | (390,986)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (360,162) |  | (391,086)
|  |  | (360,062) |  | (390,986)
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R A Potyka
Director
Date: 4 December 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
RAP BLUEBELL LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
RAP Bluebell 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date 31 March 2025 the company shows a deficiency of total assets over total liabilities of £360,062 (2024: £390,986). Due to the ongoing support of the directors, the company expects to meet its liabilities as they fall due, the company has prepared its financial statements on a going concern basis.
| 2.3 | Turnover
Turnover is generated through the development and sale of properties as well as incidental rental income during the development process and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 2
RAP BLUEBELL LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
RAP BLUEBELL LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by associated undertakings | 1,974,186 | 1,938,538
| Deferred taxation | 157,383 | 101,802
|  | 2,131,569 | 2,040,340
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Amounts owed to associated undertakings | 2,769,065 | 2,687,964
| Other creditors | 17,762 | 11,036
| Accruals and deferred income | 261,100 | 248,600
|  | 3,057,927 | 2,957,600
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,667 | 11,667
|  | 1,667 | 11,667
The loan amount of £11,667 (2024: £21,667) included within creditors, is guaranteed under the bounce back loan scheme (BBLS) by the UK Goverment.
7. | Guarantees and other financial commitments
The company benefited from a loan facility obtained by its parent, RAP Building & Developments Ltd, from Secure Trust Bank PLC, which was used to finance the acquisition of the property held by the company. The loan is secured by a legal charge over the development properties owned by the company included within stock. The company has not provided a guarantee for the loan but acknowledges the benefit received.
8. | Transactions with directors
At the year end £440,083 (2024: £440,083) was due back to a director.
Page 4