REGISTERED NUMBER: 09228763 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

RAPPOR CONSULTANTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M Glaze

A C Padmore

B Quinn

REGISTERED OFFICE:

Pressworks

Ambrose Street

Cheltenham

GL50 3LH

REGISTERED NUMBER:

09228763 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Property, plant and equipment

4

271,427

301,453

CURRENT ASSETS

Debtors

5

2,687,121

1,801,507

Cash at bank

456,844

246

3,143,965

1,801,753

CREDITORS

Amounts falling due within one year

6

2,353,815

1,359,126

NET CURRENT ASSETS

790,150

442,627

TOTAL ASSETS LESS CURRENT LIABILITIES

1,061,577

744,080

CREDITORS

Amounts falling due after more than one year

7

(311,857

)

(425,975

)

PROVISIONS FOR LIABILITIES

(40,336

)

(9,086

)

NET ASSETS

709,384

309,019

CAPITAL AND RESERVES

Called up share capital

9

278

280

Capital redemption reserve

2

-

Retained earnings

709,104

308,739

SHAREHOLDERS' FUNDS

709,384

309,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

A C Padmore - Director

1.	STATUTORY INFORMATION

Rappor Consultants 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

15% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Going concern

The directors have reviewed the company's finances which confirms the company has adequate support and funding available to continue operating for the foreseeable future. The directors believe there are no material uncertainties that call into doubt the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 81 (2025 - 65 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Leasehold

Fixtures

property

Plant and

and

improvements

machinery

fittings

£

£

£

Cost

At 1 April 2025

119,904

50,025

71,110

Additions

-

1,058

722

Disposals

-

-

-

At 31 March 2026

119,904

51,083

71,832

Depreciation

At 1 April 2025

-

26,500

17,289

Charge for year

29,975

7,512

16,226

Eliminated on disposal

-

-

-

At 31 March 2026

29,975

34,012

33,515

Net book value

At 31 March 2026

89,929

17,071

38,317

At 31 March 2025

119,904

23,525

53,821

Motor

Computer

vehicles

equipment

Totals

£

£

£

Cost

At 1 April 2025

148,283

95,673

484,995

Additions

-

58,010

59,790

Disposals

(31,760

)

-

(31,760

)

At 31 March 2026

116,523

153,683

513,025

Depreciation

At 1 April 2025

74,988

64,765

183,542

Charge for year

17,479

15,448

86,640

Eliminated on disposal

(28,584

)

-

(28,584

)

At 31 March 2026

63,883

80,213

241,598

Net book value

At 31 March 2026

52,640

73,470

271,427

At 31 March 2025

73,295

30,908

301,453

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

Cost

At 1 April 2025

and 31 March 2026

116,523

Depreciation

At 1 April 2025

46,404

Charge for year

17,479

At 31 March 2026

63,883

Net book value

At 31 March 2026

52,640

At 31 March 2025

70,119

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

1,569,474

1,087,193

Other debtors

1,117,647

714,314

2,687,121

1,801,507

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Bank loans and overdrafts

155,393

392,263

Hire purchase contracts (see note 8)

34,734

58,571

Trade creditors

411,604

246,262

Corporation tax

226,252

87,185

Social security and other taxes

261,221

365,318

VAT

500,265

163,804

Other creditors

736,346

45,723

Accruals and deferred income

28,000

-

2,353,815

1,359,126

Bank loans are secured by way of a fixed and floating charge over all assets and contains a negative pledge.

Assets purchased under hire purchase agreements are secured on the underlying assets.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

as restated

£

£

Bank loans - 1-2 years

278,841

395,466

Hire purchase contracts (see note 8)

33,016

30,509

311,857

425,975

Bank loans are secured by way of a fixed and floating charge over all assets and contains a negative pledge.

Assets purchased under hire purchase agreements are secured on the underlying assets.

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

as restated

£

£

Net obligations repayable:

Within one year

34,734

58,571

Between one and five years

33,016

30,509

67,750

89,080

Non-cancellable

operating leases

2026

2025

as restated

£

£

Within one year

66,352

49,763

Between one and five years

796,222

796,222

In more than five years

298,583

348,347

1,161,157

1,194,332

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

as restated

£

£

198

Ordinary

1

198

200

79

Preference

1

79

79

1

Ordinary C

1

3

1

280

280

10.	RELATED PARTY DISCLOSURES