RCA Estates Ltd Accounts






RCA Estates Ltd

	Company No. 10993486
		Information for Filing with The Registrar
		30 September 2023

The Directors present their report and the accounts for the year ended 30 September 2023.

Principal activities
The principal activity of the company during the year under review was rental of commercial property.




Directors

The Directors who served at any time during the year were as follows:

R. Csondor
S.L. Griffiths






































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Csondor
Director
24 November 2023

at	30 September 2023
Company No.		10993486	Notes	2023	2022
				£	£
Fixed assets


	Investment property		4	196,855	196,855

				196,855	196,855
Current assets



	Cash at bank and in hand			6,986	2,704
				6,986	2,704
Creditors: Amount falling due within one year			5	(64,568)	(64,294)
Net current liabilities				(57,582)	(61,590)
Total assets less current liabilities				139,273	135,265
Creditors: Amounts falling due after more than one year			6	(123,265)	(125,272)



Net assets				16,008	9,993

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		8	15,908	9,893

Total equity				16,008	9,993



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 2023 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 November 2023 and signed on its behalf by:
R. Csondor
Director
24 November 2023

for the year ended 30 September 2023

General information

RCA Estates Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 10993486

Its registered office is:

Its trading address is:

1 King Street

Unit 6 De Sallis Court

Worcester

Hampton Lovett Industrial Es

Worcestershire

Droitwich Spa

Worcestershire

WR1 2NX

WR9 0QE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer rebates and other similar allowances.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

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.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2023	2022
			Number	Number
		The average monthly number of employees during the year was:	0	0

4	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 October 2022	196,855



		At 30 September 2023	196,855

5	Creditors:
		amounts falling due within one year
			2023	2022
			£	£

		Bank loans and overdrafts	2,543	3,335



		Amounts owed to group undertakings	56,653	56,653
		Taxes and social security	5,372	4,306



			64,568	64,294

		Mortgage secured over freehold investment property, period 25 years from January 2018

6	Creditors:
		amounts falling due after more than one year
			2023	2022
			£	£

		Bank loans and overdrafts	123,265	125,272






			123,265	125,272

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	106,589	109,789

			106,589	109,789

		Mortgage secured over freehold investment property, period 25 years from January 2018

Share Capital

The issued share capital comprises 100 Ordinary Shares of £1 each fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.