Company No: 13178903 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Max William Cunningham
	Wesley Kaine Roper

REGISTERED OFFICE	1-2 Woolhall Street
	Bury St Edmunds
	IP33 1LA
	United Kingdom

COMPANY NUMBER

13178903 (England and Wales)

CHARTERED ACCOUNTANTS	Gascoynes
	Gascoyne House
	Moseleys Farm Business Centre
	Fornham All Saints
	Bury St Edmunds
	Suffolk
	IP28 6JY

	Note	30.04.2026		28.02.2025
		£		£
Fixed assets
Tangible assets	3	0		79,137
		0		79,137
Current assets
Stocks	4	0		14,784
Debtors	5	150		1,261
Cash at bank and in hand		40,764		126,149
		40,914		142,194
Creditors: amounts falling due within one year	6	( 40,727)		( 97,635)
Net current assets		187		44,559
Total assets less current liabilities		187		123,696
Creditors: amounts falling due after more than one year	7	0		( 1,013)
Net assets		187		122,683
Capital and reserves
Called-up share capital	8	19		19
Capital redemption reserve		7		7
Profit and loss account		161		122,657
Total shareholders' funds		187		122,683

For the financial period ending 30 April 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of R&C Venues Ltd (registered number: 13178903) were approved and authorised for issue by the Board of Directors on 12 October 2026. They were signed on its behalf by:

Wesley Kaine Roper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

R&C Venues Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1-2 Woolhall Street, Bury St Edmunds, IP33 1LA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The reporting period length is 14-months from the last accounting date.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 % reducing balance
Plant and machinery	20 % reducing balance
Fixtures and fittings	20 % reducing balance
Computer equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 01.03.2025 to 30.04.2026		Year ended 28.02.2025
	Number		Number
Monthly average number of persons employed by the Company during the period, including directors	28		28

3. Tangible assets

	Land and buildings		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 March 2025	42,831		17,432		41,470		6,107		107,840
Additions	0		945		321		749		2,015
Disposals	( 42,831)		( 18,377)		( 41,791)		( 6,856)		( 109,855)
At 30 April 2026	0		0		0		0		0
Accumulated depreciation
At 01 March 2025	12,537		6,557		7,666		1,943		28,703
Charge for the financial period	3,534		2,728		5,225		1,064		12,551
Disposals	( 16,071)		( 9,285)		( 12,891)		( 3,007)		( 41,254)
At 30 April 2026	0		0		0		0		0
Net book value
At 30 April 2026	0		0		0		0		0
At 28 February 2025	30,294		10,875		33,804		4,164		79,137

4. Stocks

	30.04.2026		28.02.2025
	£		£
Stocks	0		14,784

5. Debtors

	30.04.2026		28.02.2025
	£		£
Trade debtors	150		1,261

6. Creditors: amounts falling due within one year

	30.04.2026		28.02.2025
	£		£
Trade creditors	2,825		8,751
Taxation and social security	21,892		70,202
Other creditors	16,010		18,682
	40,727		97,635

7. Creditors: amounts falling due after more than one year

	30.04.2026		28.02.2025
	£		£
Other creditors	0		1,013

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	30.04.2026		28.02.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary D shares of £ 0.05 each	5		5
100 Ordinary B shares of £ 0.05 each	5		5
170 Ordinary A shares of £ 0.05 each	9		9
	19		19

9. Related party transactions

Transactions with the entity's directors

	30.04.2026		28.02.2025
	£		£
Max Cunningham	1,723		3,418
Wesley Roper	3,689		11,660

No amounts were written off during the year and no guarantees were given to directors during the year.

There are no fixed-terms for repayment and no interest is charged by the directors to the company on the above amounts.