ACCOUNTS - Final Accounts preparation

Registered number: SC092792

R.P.D SCOTLAND LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

R.P.D SCOTLAND LIMITED

COMPANY INFORMATION

DIRECTORS	Mr P Duxbury
	Mrs R Duxbury


COMPANY SECRETARY	Mrs R Duxbury


REGISTERED NUMBER	SC092792


REGISTERED OFFICE	Cowley Farm
	Rothienorman
	Inverurie
	AB51 8YB

R.P.D SCOTLAND LIMITED

REGISTERED NUMBER: SC092792

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
		£		£

FIXED ASSETS
Tangible assets	4		2,789,098		2,713,138
Investments	5		50		50
			2,789,148		2,713,188
CURRENT ASSETS
Stocks		173,100		395,400
Debtors: amounts falling due within one year	6	196,393		198,480
		369,493		593,880
Creditors: amounts falling due within one year	7	(796,284)		(1,013,313)
NET CURRENT LIABILITIES			(426,791)		(419,433)
TOTAL ASSETS LESS CURRENT LIABILITIES			2,362,357		2,293,755
Creditors: amounts falling due after more than one year	8		(1,215,922)		(1,188,327)
PROVISIONS FOR LIABILITIES
Deferred tax		(117,011)		(132,504)
			(117,011)		(132,504)
NET ASSETS			1,029,424		972,924

CAPITAL AND RESERVES
Called up share capital	9	1,000	1,000
Share premium account		19,000	19,000
Profit and loss account		1,009,424	952,924
		1,029,424	972,924

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R.P.D SCOTLAND LIMITED

REGISTERED NUMBER: SC092792

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2025

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 on 27 November 2025.

Mr P Duxbury

Director

The notes on pages 3 to 8 form part of these financial statements.

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R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	GENERAL INFORMATION

R.P.D Scotland Limited is a private company, limited by shares, incorporated in Scotland with
registration number SC092792. The registered office is Cowley Farm, Rothienorman, Inverurie, Scotland, AB51 8YB.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover 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. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

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 measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.3

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

2.4

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.

2.5

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.5

TANGIBLE FIXED ASSETS (CONTINUED)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as detailed below.

Depreciation is provided on the following basis:

Property improvements	-	4.0%	Straight line
Plant and machinery	-	12.5%	Reducing balance
Motor vehicles	-	25.0%	Reducing balance
Office equipment	-	12.5%	Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.7

GOVERNMENT GRANTS

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Statement of income and retained earnings at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

2.8

AGRICULTURAL SUPPORT SCHEME

Income from the Basic Payment Scheme is not recognised until 31 December of the relevant scheme year, when all conditions of the scheme have been complied with.
Income received under livstock support schemes is recognised as income when the business receives payment, and not when the business has met all the criteria which entitles it to the income.

3.	EMPLOYEES
	The average monthly number of employees, including directors, during the year was 5 (2024 - 5).

Page 5


		R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

	4.	TANGIBLE FIXED ASSETS

	Land and buildings	Property improvements	Plant and machinery	Motor vehicles	Office equipment	Total
	£	£	£	£	£	£
COST OR VALUATION
At 1 May 2024	1,838,386	1,152,896	1,720,933	138,514	10,983	4,861,712
Additions	-	-	54,228	174,517	-	228,745
Disposals	-	-	(13,550)	-	-	(13,550)
At 30 April 2025	1,838,386	1,152,896	1,761,611	313,031	10,983	5,076,907
DEPRECIATION
At 1 May 2024	149,440	659,729	1,206,812	123,146	9,447	2,148,574
Charge for the year on owned assets	-	26,051	69,920	47,544	193	143,708
Disposals	-	-	(4,473)	-	-	(4,473)
At 30 April 2025	149,440	685,780	1,272,259	170,690	9,640	2,287,809
NET BOOK VALUE
At 30 April 2025	1,688,946	467,116	489,352	142,341	1,343	2,789,098
At 30 April 2024	1,688,946	493,167	514,121	15,368	1,536	2,713,138

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R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

5.	FIXED ASSET INVESTMENTS

		Trade investments
		£

	At 1 May 2024	50

DEBTORS

					2025	2024
					£	£


Other debtors	195,753	197,791
Prepayments and accrued income	640	689
	196,393	198,480

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Bank overdrafts	325,617	335,328
Bank loans	44,986	59,111
Trade creditors	25,718	15,420
Other taxation and social security	78,688	82,003
Obligations under finance lease and hire purchase contracts	53,300	58,191
Other creditors	258,136	450,009
Accruals and deferred income	9,839	13,251
	796,284	1,013,313

The bank loans are secured by a bond, fixed charge and floating charge over the property and all the assets of the Company. Hire purchase liabilities are secured over the assets to which they relate.

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R.P.D SCOTLAND LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

8.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2025	2024
		£	£

Bank loans	1,117,041	1,147,902
Net obligations under finance leases and hire purchase contracts	98,881	40,425
	1,215,922	1,188,327

The bank loans are secured by a bond, fixed charge and floating charge over the property and all the assets of the Company. Hire purchase liabilities are secured over the assets to which they relate.

9.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

1,000 (2024 - 1,000) £1 ordinary shares shares of £1.00 each	1,000	1,000

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