Company registration number 08388978 (England and Wales)
RCP BRIDGNORTH LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
RCP BRIDGNORTH LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
RCP BRIDGNORTH LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
-
0
Tangible assets
4
89,099
122,786
Current assets
Stocks
88,543
127,517
Debtors
217,227
469,475
Cash at bank and in hand
259,834
27,104
565,604
624,096
Creditors: amounts falling due within one year
(212,933)
(178,626)
Net current assets
352,671
445,470
Total assets less current liabilities
441,770
568,256
Provisions for liabilities
(22,275)
(30,696)
Net assets
419,495
537,560
Capital and reserves
Called up share capital
5
120
120
Profit and loss reserves
419,375
537,440
Total equity
419,495
537,560
RCP BRIDGNORTH LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 2 -

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved and signed by the director and authorised for issue on 6 May 2026
Mrs A L Furness
Director
Company registration number 08388978 (England and Wales)
RCP BRIDGNORTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

RCP Bridgnorth Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Chamberlain Square, Birmingham, B3 3AX.

1.1
Basis of preparation

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 £.

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

1.2
Revenue

Turnover represents amounts receivable for goods and services, and rents receivable net of VAT and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life. Goodwill is currently amortised over a period of 10 years, and will be reviewed for impairment each year.

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.

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:

Caravans
straight line over 5 or 15 years
Equipment
10% reducing balance
Motor vehicles
25% 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
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

RCP BRIDGNORTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 4 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
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.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

RCP BRIDGNORTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
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 taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

RCP BRIDGNORTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 6 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

1.13
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
3
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025 and 31 January 2026
136,350
Amortisation and impairment
At 1 February 2025 and 31 January 2026
136,350
Carrying amount
At 31 January 2026
-
0
At 31 January 2025
-
0
RCP BRIDGNORTH LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
4
Tangible fixed assets
Caravans
Equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 February 2025
154,391
87,348
23,032
264,771
Disposals
(77,610)
-
0
-
0
(77,610)
At 31 January 2026
76,781
87,348
23,032
187,161
Depreciation and impairment
At 1 February 2025
88,560
51,026
2,399
141,985
Depreciation charged in the year
10,297
3,632
5,158
19,087
Eliminated in respect of disposals
(63,010)
-
0
-
0
(63,010)
At 31 January 2026
35,847
54,658
7,557
98,062
Carrying amount
At 31 January 2026
40,934
32,690
15,475
89,099
At 31 January 2025
65,831
36,322
20,633
122,786
5
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
100
100
100
100
Ordinary B shares of £1 each
10
10
10
10
Ordinary C shares of £1 each
10
10
10
10
120
120
120
120
6
Directors' transactions

At the balance sheet date the director of the company owes £130,903 to the company in the form of a director's loan (2024: £406,264 overdrawn)

2026-01-31 2025-02-01 false false false 06 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mrs Andrea L Furness 08388978 2025-02-01 2026-01-31 08388978 2026-01-31 08388978 2025-01-31 08388978 core:Goodwill 2026-01-31 08388978 core:Goodwill 2025-01-31 08388978 core:PlantMachinery 2026-01-31 08388978 core:FurnitureFittings 2026-01-31 08388978 core:MotorVehicles 2026-01-31 08388978 core:PlantMachinery 2025-01-31 08388978 core:FurnitureFittings 2025-01-31 08388978 core:MotorVehicles 2025-01-31 08388978 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 08388978 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 08388978 core:ShareCapital 2026-01-31 08388978 core:ShareCapital 2025-01-31 08388978 core:RetainedEarningsAccumulatedLosses 2026-01-31 08388978 core:RetainedEarningsAccumulatedLosses 2025-01-31 08388978 core:ShareCapitalOrdinaryShareClass1 2026-01-31 08388978 core:ShareCapitalOrdinaryShareClass1 2025-01-31 08388978 core:ShareCapitalOrdinaryShareClass2 2026-01-31 08388978 core:ShareCapitalOrdinaryShareClass2 2025-01-31 08388978 core:ShareCapitalOrdinaryShareClass3 2026-01-31 08388978 core:ShareCapitalOrdinaryShareClass3 2025-01-31 08388978 core:ShareCapitalOrdinaryShares 2026-01-31 08388978 core:ShareCapitalOrdinaryShares 2025-01-31 08388978 bus:Director1 2025-02-01 2026-01-31 08388978 core:Goodwill 2025-02-01 2026-01-31 08388978 core:PlantMachinery 2025-02-01 2026-01-31 08388978 core:FurnitureFittings 2025-02-01 2026-01-31 08388978 core:MotorVehicles 2025-02-01 2026-01-31 08388978 2024-02-01 2025-01-31 08388978 core:Goodwill 2025-01-31 08388978 core:PlantMachinery 2025-01-31 08388978 core:FurnitureFittings 2025-01-31 08388978 core:MotorVehicles 2025-01-31 08388978 2025-01-31 08388978 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 08388978 bus:OrdinaryShareClass2 2025-02-01 2026-01-31 08388978 bus:OrdinaryShareClass3 2025-02-01 2026-01-31 08388978 bus:OrdinaryShareClass1 2026-01-31 08388978 bus:OrdinaryShareClass1 2025-01-31 08388978 bus:OrdinaryShareClass2 2026-01-31 08388978 bus:OrdinaryShareClass2 2025-01-31 08388978 bus:OrdinaryShareClass3 2026-01-31 08388978 bus:OrdinaryShareClass3 2025-01-31 08388978 bus:AllOrdinaryShares 2026-01-31 08388978 bus:AllOrdinaryShares 2025-01-31 08388978 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08388978 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08388978 bus:FRS102 2025-02-01 2026-01-31 08388978 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 08388978 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP