REGISTERED NUMBER: 09228763 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

RAPPOR CONSULTANTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M Glaze

A C Padmore

B Quinn

REGISTERED OFFICE:

Pressworks

Ambrose Street

Cheltenham

GL50 3LH

REGISTERED NUMBER:

09228763 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

Gloucestershire

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

301,453

964,426

CURRENT ASSETS

Debtors

5

1,665,443

1,594,348

Cash at bank

246

150,622

1,665,689

1,744,970

CREDITORS

Amounts falling due within one year

6

1,359,126

1,749,708

NET CURRENT ASSETS/(LIABILITIES)

306,563

(4,738

)

TOTAL ASSETS LESS CURRENT LIABILITIES

608,016

959,688

CREDITORS

Amounts falling due after more than one year

7

(425,975

)

(935,734

)

PROVISIONS FOR LIABILITIES

(9,086

)

(19,996

)

NET ASSETS

172,955

3,958

CAPITAL AND RESERVES

Called up share capital

119

119

Capital redemption reserve

61

61

Retained earnings

172,775

3,778

SHAREHOLDERS' FUNDS

172,955

3,958

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

A C Padmore - Director

1.	STATUTORY INFORMATION

Rappor Consultants 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

The directors have reviewed the company's finances which confirms the company has adequate support and funding available to continue operating for the foreseeable future. The directors believe there are no material uncertainties that call into doubt the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 65 (2024 - 62 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Leasehold

Freehold

property

Plant and

property

improvements

machinery

£

£

£

Cost

At 1 April 2024

819,811

-

29,888

Additions

-

119,904

20,137

Disposals

(819,811

)

-

-

At 31 March 2025

-

119,904

50,025

Depreciation

At 1 April 2024

-

-

21,782

Charge for year

-

-

4,718

At 31 March 2025

-

-

26,500

Net book value

At 31 March 2025

-

119,904

23,525

At 31 March 2024

819,811

-

8,106

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 April 2024

17,136

148,283

76,355

1,091,473

Additions

53,974

-

19,318

213,333

Disposals

-

-

-

(819,811

)

At 31 March 2025

71,110

148,283

95,673

484,995

Depreciation

At 1 April 2024

6,238

52,745

46,282

127,047

Charge for year

11,051

22,243

18,483

56,495

At 31 March 2025

17,289

74,988

64,765

183,542

Net book value

At 31 March 2025

53,821

73,295

30,908

301,453

At 31 March 2024

10,898

95,538

30,073

964,426

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 April 2024

and 31 March 2025

116,523

Depreciation

At 1 April 2024

28,925

Charge for year

17,479

At 31 March 2025

46,404

Net book value

At 31 March 2025

70,119

At 31 March 2024

87,598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,087,193

920,437

Other debtors

578,250

673,911

1,665,443

1,594,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

392,263

406,364

Hire purchase contracts (see note 8)

58,571

18,896

Trade creditors

246,262

264,712

Corporation tax

87,185

162,896

Social security and other taxes

365,318

266,575

VAT

163,804

502,096

Other creditors

45,723

128,169

1,359,126

1,749,708

Bank loans are secured by way of a fixed and floating charge over all assets and contains a negative pledge.

Assets purchased under hire purchase agreements are secured on the underlying assets.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

395,466

-

Bank loans - 2-5 years

-

846,306

Hire purchase contracts (see note 8)

30,509

89,428

425,975

935,734

Bank loans are secured by way of a fixed and floating charge over all assets and contains a negative pledge.

Assets purchased under hire purchase agreements are secured on the underlying assets.

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

58,571

18,896

Between one and five years

30,509

89,428

89,080

108,324

Non-cancellable

operating leases

2025

2024

£

£

Within one year

49,763

-

Between one and five years

796,222

-

In more than five years

348,347

-

1,194,332

-

9.	RELATED PARTY DISCLOSURES