4 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 18,375,000 5,998,206 483,206 23,890,000 23,890,000 18,375,000 250,000 249,900 100 100 xbrli:pure xbrli:shares iso4217:GBP 00667842 2025-04-01 2026-03-31 00667842 2026-03-31 00667842 2025-03-31 00667842 2024-04-01 2025-03-31 00667842 2025-03-31 00667842 2024-03-31 00667842 bus:Director5 2025-04-01 2026-03-31 00667842 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 00667842 core:AfterOneYear 2026-03-31 00667842 core:AfterOneYear 2025-03-31 00667842 core:WithinOneYear 2026-03-31 00667842 core:WithinOneYear 2025-03-31 00667842 core:ShareCapital 2026-03-31 00667842 core:ShareCapital 2025-03-31 00667842 core:CapitalRedemptionReserve 2026-03-31 00667842 core:CapitalRedemptionReserve 2025-03-31 00667842 core:RetainedEarningsAccumulatedLosses 2026-03-31 00667842 core:RetainedEarningsAccumulatedLosses 2025-03-31 00667842 core:CostValuation core:Non-currentFinancialInstruments 2026-03-31 00667842 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2026-03-31 00667842 core:Non-currentFinancialInstruments 2026-03-31 00667842 core:Non-currentFinancialInstruments 2025-03-31 00667842 core:LandBuildings core:OwnedOrFreeholdAssets 2026-03-31 00667842 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 00667842 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 00667842 bus:Director1 2025-04-01 2026-03-31 00667842 bus:SmallEntities 2025-04-01 2026-03-31 00667842 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 00667842 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 00667842 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 00667842 bus:FullAccounts 2025-04-01 2026-03-31
COMPANY REGISTRATION NUMBER: 00667842

RPU GROUP Limited

Filleted Unaudited Financial Statements

31 March 2026

RPU GROUP Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 23,890,000 | 18,375,000
Investments | 6 | 100 | 100
| ------------ | ------------
| 23,890,100 | 18,375,100

Current assets

Debtors | 7 | 343,697 | 1,524,407
Cash at bank and in hand | 2,189,106 | 791,103
| ----------- | -----------
| 2,532,803 | 2,315,510

Creditors: amounts falling due within one year | 8 | 1,178,590 | 532,595
| ----------- | -----------
Net current assets | 1,354,213 | 1,782,915
| ------------ | ------------
Total assets less current liabilities | 25,244,313 | 20,158,015

Creditors: amounts falling due after more than one year | 9 | 16,847,749 | 9,025,796

Provisions | ( 149,000) | –
| ------------ | ------------
Net assets | 8,545,564 | 11,132,219
| ------------ | ------------

Capital and reserves

Called up share capital | 171,500 | 171,500
Capital redemption reserve | 150,000 | 150,000
Profit and loss account | 8,224,064 | 10,810,719
| ----------- | ------------
Shareholders funds | 8,545,564 | 11,132,219
| ----------- | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

RPU GROUP Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 12 May 2026 , and are signed on behalf of the board by:

A D Upton
Director

Company registration number: 00667842

RPU GROUP Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Norfolk House, 90 Grey Street, Newcastle Upon Tyne, NE1 6BZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity, rounded to the nearest £1.
Revenue recognition
Turnover represents the income (excluding VAT) derived from the rental and management of properties. Rental income is recognised on a straight line basis over the term of the lease. Other income representing service charge and insurance is recognised on a receivable basis.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).
5. Tangible assets

| Investment property
| £
Cost or valuation |
At 1 April 2025 | 18,375,000
Additions | 5,998,206
Revaluations | ( 483,206)
| ------------
At 31 March 2026 | 23,890,000
| ------------
Depreciation |
At 1 April 2025 and 31 March 2026 | –
| ------------
Carrying amount |
At 31 March 2026 | 23,890,000
| ------------
At 31 March 2025 | 18,375,000
| ------------

Investment properties were valued by the directors at 31 March 2026 at an open market valuation based on an independent valuation.
6. Investments

| Shares in participating interests
| £
Cost |
At 1 April 2025 and 31 March 2026 | 250,000
| ---------
Impairment |
At 1 April 2025 and 31 March 2026 | 249,900
| ---------

Carrying amount |
At 31 March 2026 | 100
| ---------
At 31 March 2025 | 100
| ---------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 35,713 | 87,911
Other debtors | 307,984 | 1,436,496
| --------- | -----------
| 343,697 | 1,524,407
| --------- | -----------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 64,173 | 54,518
Social security and other taxes | 75,707 | 73,763
Other creditors | 1,038,710 | 404,314
| ----------- | ---------
| 1,178,590 | 532,595
| ----------- | ---------

9. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 13,000,000 | 8,457,754
Other creditors | 3,847,749 | 568,042
| ------------ | -----------
| 16,847,749 | 9,025,796
| ------------ | -----------

Bank loans totalling £13,000,000 (2025: £8,457,754) are secured by a charge over the company's investment properties.
10. Other financial commitments
The company's assets have been provided as security under a cross guarantee in respect of commitments not included on the balance sheet.