Rural Concepts Construction Limited


Director	Roger Henry Tempest


Registered Address	Estate Office Broughton Hall
	Broughton
	Skipton
	BD23 3AE


Registered Number	03589973 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	-		1,086,192
Cash at bank and on hand		2		16
		2		1,086,208
Creditors amounts falling due within one year	4	-		(886,207)
Net current assets (liabilities)			2		200,001
Total assets less current liabilities			2		200,001
Net assets			2		200,001
Capital and reserves
Profit and loss account			2		200,001
Shareholders' funds			2		200,001

The company was entitled to exemption from audit for this reporting period 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 accounts.
These accounts have been prepared in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 July 2026, and are signed on its behalf by:

Roger Henry Tempest
Director
Registered Company No. 03589973

Rural Concepts Construction Limited

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	Rural Concepts Construction Limited 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The company meets its day to day working capital requirements through funds provided by its related company RCL Finance Limited which are repayable on demand and are disclosed as due within one year in the financial statements. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the support by RCL Finance Limited

Basis of preparation

The company meets its day to day working capital requirements through funds provided by its related company RCL Finance Limited which are repayable on demand and are disclosed as due within one year in the financial statements.

On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the support by RCL Finance Limited

	Revenue from sale of goods
	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 sale of goods

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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Stocks and work in progress
	Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Stocks

	2025	2024
	£	£
Work in progress	-	1,086,192
Total	-	1,086,192

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	-	879,590
Accrued liabilities and deferred income	-	6,617
Total	-	886,207

5.	Controlling party
	Rural Concepts Limited is regarded by the director as being the company's ultimate parent company. The ultimate controlling party of Rural Concepts Construction Limited is Roger Tempest by virtue of his 100% shareholding in Rural Concepts Limited.