RL2022 Pubco Ltd - Filleted accounts

Registered number

14316613

RL2022 Pubco Ltd

Filleted Accounts

31 May 2026

RL2022 Pubco Ltd
Registered number:		14316613
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Current assets
Stocks		208,555			92,614
Debtors	3	1,524,562			1,000,704
Cash at bank and in hand		368,400			452,288
		2,101,517			1,545,606

Creditors: amounts falling due within one year	4	(1,715,531)			(1,091,951)

Net current assets			385,986			453,655

Total assets less current liabilities			385,986			453,655

Creditors: amounts falling due after more than one year	5		-			(72,000)



Net assets			385,986			381,655

Capital and reserves
Called up share capital			100			100
Profit and loss account			385,886			381,555

Shareholder's funds			385,986			381,655

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Robert Gutmann
Director
Approved by the board on 22 July 2026

RL2022 Pubco Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	116		101


3	Debtors	2026		2025
£			£

	Trade debtors and prepayments	143,063		42,286
	Inter-company loans	1,288,437		838,023
	Other debtors	93,062		120,395
		1,524,562		1,000,704


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors and accruals	454,792		386,146
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	806,740		-
	Taxation and social security costs	440,394		573,823
	Other creditors	13,605		131,982
		1,715,531		1,091,951


5	Creditors: amounts falling due after one year	2026		2025
£			£

	Other creditors	-		72,000


6	Other information

	RL2022 Pubco Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	C/O P1 Accounting Services Ltd
	C11 Tweedale Industrial Estate
	Madeley
	Telford
	TF7 4JR