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RCA INVESTMENT MANAGEMENT LIMITED

(formerly RCA PROPERTY SERVICES LTD)

Registered Number
14987331
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

RCA INVESTMENT MANAGEMENT LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | SHIRLEY, Robert Graham

Registered Address | 1 Gemini Court, 42a Throwley Way
| Sutton
| SM1 4AF

Registered Number | 14987331 (England and Wales)

RCA INVESTMENT MANAGEMENT LIMITED
Statement of Financial Position
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 11,493 |  |  |  | 11,428
|  |  |  | 11,493 |  |  |  | 11,428
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 29,465 |  |  |  | 19,769 |  |
Cash at bank and on hand |  | 11,316 |  |  |  | 56,433 |  |
|  | 40,781 |  |  |  | 76,202 |  |
Creditors amounts falling due within one year | 5 | (102,482) |  |  |  | (111,155) |  |
Net current assets (liabilities) |  |  |  | (61,701) |  |  |  | (34,953)
Total assets less current liabilities |  |  |  | (50,208) |  |  |  | (23,525)
Creditors amounts falling due after one year | 6 |  |  | (7,500) |  |  |  | (7,500)
Provisions for liabilities | 7 |  |  | (2,184) |  |  |  | (1,364)
Net assets |  |  |  | (59,892) |  |  |  | (32,389)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (59,893) |  |  |  | (32,390)
Shareholders' funds |  |  |  | (59,892) |  |  |  | (32,389)

- The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 March 2026, and are signed on its behalf by:
SHIRLEY, Robert Graham Director Registered Company No. 14987331

RCA INVESTMENT MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 15,237 |  | 15,237
| Additions | 3,895 |  | 3,895
| At 31 July 25 | 19,132 |  | 19,132
| Depreciation and impairment
| At 01 August 24 | 3,809 |  | 3,809
| Charge for year | 3,830 |  | 3,830
| At 31 July 25 | 7,639 |  | 7,639
| Net book value
| At 31 July 25 | 11,493 |  | 11,493
| At 31 July 24 | 11,428 |  | 11,428

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 9,908 |  | 8,450
| Other debtors | 3,765 |  | 1,667
| Deferred tax asset, debtors | 15,792 |  | 9,652
| Total | 29,465 |  | 19,769

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 541
| Other creditors | 102,482 |  | 110,614
| Total | 102,482 |  | 111,155

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 7,500 |  | 7,500
| Total | 7,500 |  | 7,500

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,184 |  | 1,364
| Total | 2,184 |  | 1,364

8. | Operating lease commitments
--- | ---
| At the balance sheet date, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £247,500 (2024: £275,000).

9. | Further information regarding the company's financial position
--- | ---
| The director is aware of his responsibilities whist continuing to trade while insolvent.