REGISTERED NUMBER: 09947235 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

RGVA Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Cox

K J McCabe

REGISTERED OFFICE:

Unit 4

Spectrum Business Estate

Bircholt Road

Maidstone

Kent

ME15 9YP

REGISTERED NUMBER:

09947235 (England and Wales)

ACCOUNTANTS:

WOODGATES

Chartered Accountants

25 Woodgates Lane

North Ferriby

East Yorkshire

HU14 3JR

FIXED ASSETS

Tangible assets

4

221,332

225,093

CURRENT ASSETS

Stocks

119,259

179,754

Debtors

5

503,225

410,523

Cash at bank

117,275

49,228

739,759

639,505

CREDITORS

Amounts falling due within one year

6

762,460

536,342

NET CURRENT (LIABILITIES)/ASSETS

(22,701

)

103,163

TOTAL ASSETS LESS CURRENT LIABILITIES

198,631

328,256

CREDITORS

Amounts falling due after more than one year

7

(58,867

)

(129,898

)

PROVISIONS FOR LIABILITIES

(46,124

)

(43,815

)

NET ASSETS

93,640

154,543

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

93,538

154,441

93,640

154,543

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

R J Cox - Director

K J McCabe - Director

1.	STATUTORY INFORMATION

RGVA Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the rendering of vehicle graphics services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

33% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Cash and bank balances

Cash and bank balances are recognised at transaction price.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at the present value of future payments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

331,386

390

200,250

18,963

550,989

Additions

66,510

-

28,150

4,408

99,068

Disposals

(32,193

)

-

(109,673

)

-

(141,866

)

At 30 November 2025

365,703

390

118,727

23,371

508,191

DEPRECIATION

At 1 December 2024

189,954

390

121,891

13,661

325,896

Charge for year

48,860

-

21,909

2,548

73,317

Eliminated on disposal

(26,291

)

-

(86,063

)

-

(112,354

)

At 30 November 2025

212,523

390

57,737

16,209

286,859

NET BOOK VALUE

At 30 November 2025

153,180

-

60,990

7,162

221,332

At 30 November 2024

141,432

-

78,359

5,302

225,093

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

502,725

380,823

Other debtors

500

29,700

503,225

410,523

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

18,181

36,364

Hire purchase contracts and finance leases

56,930

56,050

Trade creditors

191,142

190,527

Taxation and social security

101,511

78,038

Other creditors

394,696

175,363

762,460

536,342

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

-

18,181

Hire purchase contracts and finance leases

58,867

111,717

58,867

129,898

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

18,181

54,545

Invoice discounting facility

294,173

133,777

Hire purchase contracts and finance leases

115,797

167,767

428,151

356,089

The invoice discounting facility and bank loan is secured by a fixed and floating charge over the company's assets. Hire purchase and finance lease contracts are secured against the assets to which they relate.