2025-01-01 2025-12-31 2025-12-31 false 11913845 RPG Qaqc Ltd 70229 Management consultancy activities other than financial management iso4217:GBP xbrli:pure 11913845 2025-01-01 11913845 2025-12-31 11913845 2025-01-01 2025-12-31 11913845 bus:SmallEntities 2025-01-01 2025-12-31 11913845 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11913845 bus:AbridgedAccounts 2025-01-01 2025-12-31 11913845 core:WithinOneYear 2025-12-31 11913845 core:AfterOneYear 2025-12-31 11913845 core:WithinOneYear 2025-01-01 2025-12-31 11913845 core:AfterOneYear 2025-01-01 2025-12-31 11913845 core:CurrentFinancialInstruments 2025-12-31 11913845 core:Non-currentFinancialInstruments 2025-12-31 11913845 core:CurrentFinancialInstruments 2025-01-01 2025-12-31 11913845 core:Non-currentFinancialInstruments 2025-01-01 2025-12-31 11913845 core:LandBuildings 2025-01-01 2025-12-31 11913845 core:FurnitureFittings 2025-01-01 2025-12-31 11913845 core:OfficeEquipment 2025-01-01 2025-12-31 11913845 core:Vehicles 2025-01-01 2025-12-31 11913845 core:PlantMachinery 2025-01-01 2025-12-31 11913845 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 11913845 core:LandBuildings 2025-12-31 11913845 core:PlantMachinery 2025-12-31 11913845 core:Vehicles 2025-12-31 11913845 core:FurnitureFittings 2025-12-31 11913845 core:OfficeEquipment 2025-12-31 11913845 core:OtherPropertyPlantEquipment 2025-12-31 11913845 core:Right-of-useAssets 2025-01-01 2025-12-31 11913845 core:Right-of-useAssets 2025-12-31 11913845 core:Goodwill 2025-01-01 2025-12-31 11913845 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 11913845 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 11913845 core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 11913845 core:Goodwill 2025-12-31 11913845 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-12-31 11913845 core:PatentsTrademarksLicencesConcessionsSimilar 2025-12-31 11913845 core:OtherResidualIntangibleAssets 2025-12-31 11913845 dpl:CostSales 2025-01-01 2025-12-31 11913845 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 11913845 dpl:DistributionCosts 2025-01-01 2025-12-31 11913845 core:ShareCapital 2025-12-31 11913845 core:SharePremium 2025-12-31 11913845 core:RevaluationReserve 2025-12-31 11913845 core:OtherReservesSubtotal 2025-12-31 11913845 core:ShareCapitalPreferenceShares 2025-12-31 11913845 core:CapitalRedemptionReserve 2025-12-31 11913845 core:OtherCapitalReserve 2025-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2025-12-31 11913845 core:ShareCapital 2025-01-01 2025-12-31 11913845 core:SharePremium 2025-01-01 2025-12-31 11913845 core:RevaluationReserve 2025-01-01 2025-12-31 11913845 core:OtherReservesSubtotal 2025-01-01 2025-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 11913845 1 2025-01-01 2025-12-31 11913845 2 2025-01-01 2025-12-31 11913845 core:ShareCapital 1 2025-01-01 2025-12-31 11913845 core:ShareCapital 2 2025-01-01 2025-12-31 11913845 core:SharePremium 1 2025-01-01 2025-12-31 11913845 core:SharePremium 2 2025-01-01 2025-12-31 11913845 core:RevaluationReserve 1 2025-01-01 2025-12-31 11913845 core:RevaluationReserve 2 2025-01-01 2025-12-31 11913845 core:RetainedEarningsAccumulatedLosses 1 2025-01-01 2025-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2 2025-01-01 2025-12-31 11913845 1 2025-01-01 2025-12-31 11913845 core:Non-currentFinancialInstruments core:CostValuation 2025-01-01 11913845 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 11913845 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-01-01 11913845 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-12-31 11913845 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-12-31 11913845 core:Non-currentFinancialInstruments 2025-12-31 11913845 core:Non-currentFinancialInstruments 2024-12-31 11913845 2024-01-01 11913845 2024-12-31 11913845 2024-01-01 2024-12-31 11913845 core:WithinOneYear 2024-12-31 11913845 core:AfterOneYear 2024-12-31 11913845 core:CurrentFinancialInstruments 2024-12-31 11913845 core:Non-currentFinancialInstruments 2024-12-31 11913845 core:LandBuildings 2024-12-31 11913845 core:PlantMachinery 2024-12-31 11913845 core:Vehicles 2024-12-31 11913845 core:FurnitureFittings 2024-12-31 11913845 core:OfficeEquipment 2024-12-31 11913845 core:OtherPropertyPlantEquipment 2024-12-31 11913845 core:Right-of-useAssets 2024-12-31 11913845 core:Goodwill 2024-12-31 11913845 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-12-31 11913845 core:PatentsTrademarksLicencesConcessionsSimilar 2024-12-31 11913845 core:OtherResidualIntangibleAssets 2024-12-31 11913845 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 11913845 core:ShareCapital 2024-12-31 11913845 core:SharePremium 2024-12-31 11913845 core:RevaluationReserve 2024-12-31 11913845 core:OtherReservesSubtotal 2024-12-31 11913845 core:ShareCapitalPreferenceShares 2024-12-31 11913845 core:CapitalRedemptionReserve 2024-12-31 11913845 core:OtherCapitalReserve 2024-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2024-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2024-01-01 11913845 core:ShareCapital 2024-01-01 11913845 core:SharePremium 2024-01-01 11913845 core:RevaluationReserve 2024-01-01 11913845 core:ShareCapital 2024-01-01 2024-12-31 11913845 core:SharePremium 2024-01-01 2024-12-31 11913845 core:RevaluationReserve 2024-01-01 2024-12-31 11913845 core:OtherReservesSubtotal 2024-01-01 2024-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 11913845 1 2024-01-01 2024-12-31 11913845 2 2024-01-01 2024-12-31 11913845 core:ShareCapital 1 2024-01-01 2024-12-31 11913845 core:ShareCapital 2 2024-01-01 2024-12-31 11913845 core:SharePremium 1 2024-01-01 2024-12-31 11913845 core:SharePremium 2 2024-01-01 2024-12-31 11913845 core:RevaluationReserve 1 2024-01-01 2024-12-31 11913845 core:RevaluationReserve 2 2024-01-01 2024-12-31 11913845 core:RetainedEarningsAccumulatedLosses 1 2024-01-01 2024-12-31 11913845 core:RetainedEarningsAccumulatedLosses 2 2024-01-01 2024-12-31 11913845 bus:Director1 2025-01-01 2025-12-31 11913845 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31
RPG Qaqc Ltd
Unaudited Financial Statements
for the year ended 31 December 2025
Company registration number 11913845
(England and Wales)

# Company Information

For the year ended 31 December 2025

Director | Procter, Findlay

Company secretary | Craythorne, Patrick John

Registered office | 7 Bell Yard
| London
| WC2A 2JR

Registered number | 11913845

Accountant | RPG

# Statement of Financial Position

As at 31 December 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
48,382
63,097
48,382
63,097
Current assets
Debtors
| 5 |
612,371
620,330
612,371
620,330
Creditors
Amounts falling due within one year
| 6 |
(704,951)
(451,014)
(704,951)
(451,014)
Net current assets (liabilities)
(92,580)
169,316
Total assets less current liabilities
(44,198)
232,413
Creditors
Amounts falling due after one year
| 7 |
6,846
(1,600)
6,846
(1,600)
Net assets (liabilities)
(37,352)
230,813
Capital and reserves
Called up share capital
100
100
Other reserves
(513,352)
(169,415)
Profit and loss account
475,900
400,128
Total equity
(37,352)
230,813

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 14 August 2026 and are signed on its behalf by:

Procter, Findlay Procter, Findlay Director |

Company registration number 11913845

# Notes to the Financial Statements

For the year ended 31 December 2025

### 1. 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.

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

### 2. Accounting policies

### 2.1. Basis of preparation

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

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from the rendering of 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.

### 2.3. Pensions

### Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

### Defined benefit pension plan

The company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit an employee will receive on retirement, usually dependent upon several factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date.

The defined benefit obligation is calculated using the projected unit credit method. Annually the group engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds denominated in sterling and that have terms approximating the estimated period of the future payments ('discount rate').

The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in line with the group's policy for similarly held assets. This includes the use of appropriate valuation techniques. Actuarial gains and losses from experience adjustments and changes in assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'remeasurement of net defined benefit liability'.

The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises: the increase in pension benefit liability from employee service during the period; and the cost of plan introductions, benefit changes, curtailments and settlements.

### 2.4. Finance costs

Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

### 2.5. Foreign currencies

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

### 2.6. Interest receivable

Interest income is recognised using the effective interest rate method.

### 2.7. 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.

### 2.8. 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:

### 2.9. Financial instruments

### Election and recognition

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.

### Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

### Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

### Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

### 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 payments 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. Amounts 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.

### Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

### Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

### 2.10. 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.

### 2.11. 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.

### 2.12. Related parties

A related party is a person or entity that is related to the company. This includes individuals with control or significant influence, members of key management personnel, and entities within the same group. All transactions with related parties are disclosed in the notes to the financial statements. Disclosure includes the nature of the related party relationship, the amount of the transactions, and any outstanding balances and commitments at the reporting date. As permitted by FRS 102, disclosure is not required of transactions entered into between two or more members of a group, provided that any subsidiary which is a party to the transaction is wholly owned by such a member.

### 2.13. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

### 3. Employees

The average number of employees during the year was 0 (2024: 0).

### 4. Tangible fixed assets

Total
£
Cost
At 1 January 2025
73,014
Disposals
(14,715)
At 31 December 2025
58,299
Depreciation and impairment
At 1 January 2025
9,917
Charge for the period
12,281
Disposals
(12,281)
At 31 December 2025
9,917
Net book value
At 31 December 2025
48,382
At 31 December 2024
63,097

### 5. Debtors

2025
2024
£
£
Trade debtors
337,270
448,664
Other debtors
247,234
147,143
Prepayments and accrued income
27,867
24,523
Total due within one year
612,371
620,330
Total due after one year
-
-
Total
612,371
620,330

### 6. Creditors due within one year

2025
2024
£
£
Trade creditors
277,466
148,683
Other creditors
510,738
372,762
Taxation and social security
33,543
27,023
Accruals and deferred income
(116,796)
(97,454)
Total
704,951
451,014

### 7. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
944
5,187
Directors loan account
(7,790)
(3,587)
Total
(6,846)
1,600