RPT FIC Ltd iXBRL

Company Registration Number: NI656531

RPT FIC Ltd

Unaudited Financial Statements

for the financial year ended 31 October 2025

RPT FIC Ltd

Director and Other Information


Director	Mr Robbie Toan


Company Registration Number	NI656531


Registered Office	12 Cromac Place
	Belfast
	BT7 2JB
	Northern Ireland


Business Address	12 Cromac Place
	Belfast
	County Antrim
	BT7 2JB
	Northern Ireland


Accountants	HCA Chartered Accountants Ltd
	12 Cromac Place
	Belfast
	Co. Antrim
	BT7 2JB
	Northern Ireland


Bankers	Barclays Bank
	17 Castle Place
	Belfast
	Antrim
	BT1 1EL
	Northern Ireland

RPT FIC Ltd

Company Registration Number: NI656531

Balance Sheet

as at 31 October 2025

		2025	2024
	Notes	£	£
			as restated

Fixed Assets

Investments	5	-	363,451
		─────────	─────────

Current Assets

Debtors

509,153

Cash and cash equivalents

9,721

42,941

─────────

518,874

42,941

─────────

Creditors: amounts falling due within one year

(79,128)

(244,253)

─────────

Net Current Assets/(Liabilities)

439,746

(201,312)

─────────

Total Assets less Current Liabilities

439,746

162,139

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

439,646

162,039

─────────

Equity attributable to owners of the company

439,746

162,139

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 30 October 2026



________________________________
Mr Robbie Toan
Director

RPT FIC Ltd

Notes to the Financial Statements

for the financial year ended 31 October 2025

General Information

RPT FIC Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI656531. The registered office of the company is 12 Cromac Place, Belfast, BT7 2JB, Northern Ireland. The principal activity of the company is the provision of management management services and financing. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Investments

Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Profit and Loss Account in the financial year in which it is receivable.

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.

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.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.

Ordinary share capital

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

Employees

The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).

2025

2024

Number

Number

Director

═════════

Prior financial year error correction


5.	Investments
		Other	Total
		investments

	Investments	£	£
	Cost or Valuation
	At 1 November 2024	363,451	363,451
	Additions	89,592	89,592
	Disposals	(473,005)	(473,005)
	Revaluations	19,962	19,962
		─────────	─────────
	At 31 October 2025	-	-
		─────────	─────────
	Net book value
	At 31 October 2025	-	-
		═════════	═════════
	At 31 October 2024	363,451	363,451
		═════════	═════════


6.	Debtors	2025	2024
		£	£

	Other debtors	12,125	-
	Director's current account (Note 11)	495,572	-
	Taxation (Note 8)	1,456	-
		─────────	─────────
		509,153	-
		═════════	═════════


7.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Amounts owed to connected parties (Note 10)	-	79,511
	Taxation (Note 8)	69,128	94,172
	Director's current account	-	64,570
	Accruals	10,000	6,000
		─────────	─────────
		79,128	244,253
		═════════	═════════


8.	Taxation	2025	2024
		£	£

	Debtors:
	VAT	1,456	-
		═════════	═════════
	Creditors:
	VAT	-	1,587
	Corporation tax	69,128	82,238
	Withholding tax	-	10,347
		─────────	─────────
		69,128	94,172
		═════════	═════════

Capital commitments

The company had no material capital commitments at the financial year-ended 31 October 2025.


10.	Related party transactions

	The following amounts are due to other connected parties:
		2025	2024
		£	£

	Storm Motors (NI) Ltd	-	79,511
		═════════	═════════

	The company has invested money in Storm Motors (NI) Ltd. RPT FIC Ltd is a 50% share holder of this company.

11.

Director's advances, credits and guarantees

At 31 October 2025, the director owed the company £495,572.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial year-end.