RAP Construction Limited 10870487 false 2024-08-01 2025-07-31 2025-07-31 The principal activity of the company is 41100 - Development of building projects Digita Accounts Production Advanced 6.30.9574.0 true 10870487 2024-08-01 2025-07-31 10870487 2025-07-31 10870487 bus:Director1 1 2025-07-31 10870487 core:RetainedEarningsAccumulatedLosses 2025-07-31 10870487 core:ShareCapital 2025-07-31 10870487 core:CurrentFinancialInstruments 2025-07-31 10870487 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 10870487 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 10870487 core:FurnitureFittingsToolsEquipment 2025-07-31 10870487 core:MotorVehicles 2025-07-31 10870487 core:OtherPropertyPlantEquipment 2025-07-31 10870487 bus:SmallEntities 2024-08-01 2025-07-31 10870487 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 10870487 bus:FilletedAccounts 2024-08-01 2025-07-31 10870487 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 10870487 bus:RegisteredOffice 2024-08-01 2025-07-31 10870487 bus:Director1 2024-08-01 2025-07-31 10870487 bus:Director1 1 2024-08-01 2025-07-31 10870487 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 10870487 bus:Agent1 2024-08-01 2025-07-31 10870487 core:ComputerEquipment 2024-08-01 2025-07-31 10870487 core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 10870487 core:MotorVehicles 2024-08-01 2025-07-31 10870487 core:OtherPropertyPlantEquipment 2024-08-01 2025-07-31 10870487 core:PlantMachinery 2024-08-01 2025-07-31 10870487 countries:AllCountries 2024-08-01 2025-07-31 10870487 2024-07-31 10870487 bus:Director1 1 2024-07-31 10870487 core:FurnitureFittingsToolsEquipment 2024-07-31 10870487 core:MotorVehicles 2024-07-31 10870487 core:OtherPropertyPlantEquipment 2024-07-31 10870487 2023-08-01 2024-07-31 10870487 2024-07-31 10870487 bus:Director1 1 2024-07-31 10870487 core:RetainedEarningsAccumulatedLosses 2024-07-31 10870487 core:ShareCapital 2024-07-31 10870487 core:CurrentFinancialInstruments 2024-07-31 10870487 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 10870487 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 10870487 core:FurnitureFittingsToolsEquipment 2024-07-31 10870487 core:MotorVehicles 2024-07-31 10870487 core:OtherPropertyPlantEquipment 2024-07-31 10870487 bus:Director1 1 2023-08-01 2024-07-31 10870487 bus:Director1 1 2023-07-31 iso4217:GBP xbrli:pure

Registration number: 10870487

RAP Construction Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

RAP Construction Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

RAP Construction Limited

Company Information

Director | Mr R A Pickford

Registered office | 6 Marshfield Way Swindon Wiltshire SN3 4PS

Accountants | Regulatory Accounting Ltd T/A Optimum Professional Services Vicarage Court 160 Ermin Street Swindon Wiltshire SN3 4NE

RAP Construction Limited

(Registration number: 10870487)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 10,000 | 12,500
Current assets |  |  |
Debtors | 5 | 2,568 | 8,508
Cash at bank and in hand |  | 6,443 | 1,248
|  | 9,011 | 9,756
Creditors: Amounts falling due within one year | 6 | (11,694) | (9,810)
Net current liabilities |  | (2,683) | (54)
Total assets less current liabilities |  | 7,317 | 12,446
Creditors: Amounts falling due after more than one year | 6 | - | (5,000)
Provisions for liabilities |  | (2,500) | (3,125)
Net assets |  | 4,817 | 4,321
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 4,717 | 4,221
Shareholders' funds |  | 4,817 | 4,321

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 April 2026

......................................... Mr R A Pickford Director

RAP Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
6 Marshfield Way
Swindon
Wiltshire
SN3 4PS
England

These financial statements were authorised for issue by the director on 13 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of these financial statements is pound sterling, rounded to the nearest whole number.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

RAP Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant & Machinery | 20% on cost
Motor Vehicles | 20% reducing balance method
Computer equipment | 20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

RAP Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 August 2024 | 379 | 12,500 | 1,731 | 14,610
At 31 July 2025 | 379 | 12,500 | 1,731 | 14,610
Depreciation
At 1 August 2024 | 379 | - | 1,731 | 2,110
Charge for the year | - | 2,500 | - | 2,500
At 31 July 2025 | 379 | 2,500 | 1,731 | 4,610
Carrying amount
At 31 July 2025 | - | 10,000 | - | 10,000
At 31 July 2024 | - | 12,500 | - | 12,500

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 1,643 | 1,280
Prepayments | 526 | 1,001
Other debtors | 399 | 6,227
| 2,568 | 8,508

RAP Construction Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 5,000 | 6,000
Taxation and social security |  | 3,018 | 2,009
Accruals and deferred income |  | 2,090 | 1,675
Other creditors |  | 1,586 | 126
|  | 11,694 | 9,810

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | - | 5,000

7 | Related party transactions

Transactions with the director

2025 | At 1 August 2024 £ | Advances to director £ | Repayments by director £ | At 31 July 2025 £
Mr R A Pickford
Net transactions | 126 | (13,200) | 14,659 | 1,585

2024 | At 1 August 2023 £ | Advances to director £ | Repayments by director £ | At 31 July 2024 £
Mr R A Pickford
Net transactions | (8,380) | (25,646) | 34,152 | 126