RSPC Group Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12256820 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 31 DECEMBER 2025

FOR

RSPC GROUP LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

102

-

Investment property

5

1,850,000

325,000

1,850,102

325,000

CURRENT ASSETS

Cash at bank and in hand

28,884

34,377

CREDITORS

Amounts falling due within one year

6

620,971

319,280

NET CURRENT LIABILITIES

(592,087

)

(284,903

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,258,015

40,097

CREDITORS

Amounts falling due after more than one
year

7

(747,457

)

-

PROVISIONS FOR LIABILITIES

9

(13,250

)

(10,750

)

NET ASSETS

497,308

29,347

CAPITAL AND RESERVES

Called up share capital

10

202

100

Special reserve

480,374

32,250

Retained earnings

16,732

(3,003

)

SHAREHOLDERS' FUNDS

497,308

29,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2026 and were signed on its behalf by:

Mr R P Crawley - Director

1.	STATUTORY INFORMATION

RSPC Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12256820

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill on Sea

East Sussex

TN39 5ES

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 as modified by the revaluation of certain assets.

TURNOVER

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

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

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 company's balance sheet shows a net deficit shareholders fund position. However, the director's have received confirmation from the shareholders of their continued financial support for the foreseeable future and for at least twelve months from the date of signature of these accounts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

Cost

Additions

102

At 31 December 2025

102

Net book value

At 31 December 2025

102

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 April 2025

325,000

Additions

1,515,000

Revaluations

10,000

At 31 December 2025

1,850,000

Net book value

At 31 December 2025

1,850,000

At 31 March 2025

325,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

43,000

Valuation in 2025

10,000

Cost

1,797,000

1,850,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Taxation and social security

4,262

-

Other creditors

616,709

319,280

620,971

319,280

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

£

Bank loans (see note 8)

747,457

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

747,457

-

8.

LOANS

An analysis of the maturity of loans is given below:

2025

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

747,457

-

9.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

13,250

10,750

Deferred

tax

£

Balance at 1 April 2025

10,750

Provided during period

2,500

Balance at 31 December 2025

13,250

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

value:

£

50

A Ordinary Shares

1

50

B Ordinary Shares

1

50

102

Ordinary Shares

1

102

-

202

100