Company Registration No. 05393942 (England and Wales)
R P L Construction Limited
Unaudited accounts
for the year ended 31 August 2025
R P L Construction Limited
Unaudited accounts
Contents
R P L Construction Limited
Company Information
for the year ended 31 August 2025
Director
Samara Regina Lamb
Company Number
05393942 (England and Wales)
Registered Office
Unit 5D Riverway
Newport
Isle of Wight
PO30 5UX
Accountants
Vision Accounting
Fortis House
Cothey Way
Ryde
Isle of Wight
PO33 1QT
R P L Construction Limited
Statement of financial position
as at 31 August 2025
Intangible assets
3,333
6,819
Tangible assets
14,315
6,218
Inventories
232,333
211,296
Cash at bank and in hand
5,308
73,719
Creditors: amounts falling due within one year
(584,281)
(528,652)
Net current (liabilities)/assets
(26,497)
35,121
Total assets less current liabilities
(8,849)
48,158
Creditors: amounts falling due after more than one year
(50,000)
(57,906)
Net liabilities
(58,849)
(9,748)
Called up share capital
3
3
Share premium
76,520
76,520
Profit and loss account
(135,372)
(86,271)
Shareholders' funds
(58,849)
(9,748)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 November 2025 and were signed on its behalf by
Samara Regina Lamb
Director
Company Registration No. 05393942
R P L Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
R P L Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 05393942. The registered office is Unit 5D Riverway, Newport, Isle of Wight, PO30 5UX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line - 25%
Motor vehicles
Straight Line - 20%
Fixtures & fittings
Straight Line - 25%
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
R P L Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Intangible fixed assets
Other
At 1 September 2024
34,347
At 1 September 2024
27,528
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
2,127
131,095
41,905
175,127
Additions
15,000
-
-
15,000
Disposals
-
(33,223)
-
(33,223)
At 31 August 2025
17,127
97,872
41,905
156,904
At 1 September 2024
1,136
130,371
37,402
168,909
Charge for the year
1,676
724
4,503
6,903
On disposals
-
(33,223)
-
(33,223)
At 31 August 2025
2,812
97,872
41,905
142,589
At 31 August 2025
14,315
-
-
14,315
At 31 August 2024
991
724
4,503
6,218
Amounts falling due within one year
Trade debtors
160,395
104,481
Deferred tax asset
59,231
44,059
Accrued income and prepayments
96,527
128,485
R P L Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
43,074
10,200
Trade creditors
365,987
398,703
Taxes and social security
37,428
21,007
Other creditors
8,659
3,295
Loans from directors
14,837
19,525
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
50,000
50,000
9
Average number of employees
During the year the average number of employees was 21 (2024: 23).