Company registration number 01724940 (England and Wales)
RPM INSTALLATIONS (KENT) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
RPM INSTALLATIONS (KENT) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RPM INSTALLATIONS (KENT) LIMITED (REGISTERED NUMBER: 01724940)
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
74,961
80,413
Current assets
Stocks
4,000
4,000
Debtors
4
702,810
711,463
Cash at bank and in hand
882,182
666,440
1,588,992
1,381,903
Creditors: amounts falling due within one year
5
(854,872)
(821,000)
Net current assets
734,120
560,903
Total assets less current liabilities
809,081
641,316
Provisions for liabilities
(12,503)
(11,989)
Net assets
796,578
629,327
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
796,576
629,325
Total equity
796,578
629,327

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

RPM INSTALLATIONS (KENT) LIMITED (REGISTERED NUMBER: 01724940)
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 28 October 2025 and are signed on its behalf by:
R F Hallett Esq
Director
RPM INSTALLATIONS (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

RPM Installations (Kent) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Meteor Road, West Malling, Kent, ME19 4TH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria also must be met before turnover is recognised.

Turnover for the sale of goods is recognised when all of the following conditions are met:
- The company has transferred the significant risks and rewards of ownership to the buyer;
- the amount of turnover can be recognised reliably and;
- It is probable that the company will receive the consideration due under the transaction.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measure reliably.

- It is probable that the company will receive the consideration under the contract.

-The stage of completion of the contract at the end of the reporting period can be measure reliably; and

- The costs incurred and the costs to complete the contract can be measure reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

RPM INSTALLATIONS (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
25% on reducing balance
Fixtures & equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 17 (2024 - 13).

2025
2024
Number
Number
Total
17
13
RPM INSTALLATIONS (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
3
Tangible fixed assets
Equipment
Fixtures & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 May 2024
66,888
82,383
235,896
385,167
Additions
1,269
6,382
22,293
29,944
Disposals
(53,744)
(70,532)
(125,877)
(250,153)
At 30 April 2025
14,413
18,233
132,312
164,958
Depreciation and impairment
At 1 May 2024
60,495
75,262
168,997
304,754
Depreciation charged in the year
1,575
2,595
19,098
23,268
Eliminated in respect of disposals
(52,594)
(69,137)
(116,294)
(238,025)
At 30 April 2025
9,476
8,720
71,801
89,997
Carrying amount
At 30 April 2025
4,937
9,513
60,511
74,961
At 30 April 2024
6,393
7,121
66,899
80,413
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
652,911
711,463
Other debtors
49,899
-
0
702,810
711,463
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
636,278
747,500
Taxation and social security
197,433
52,604
Other creditors
21,161
20,896
854,872
821,000
RPM INSTALLATIONS (KENT) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
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