1 October 2022 false No description of principal activity Taxfiler 2023.11.1 08708849business:PrivateLimitedCompanyLtd2022-10-012023-09-30 087088492022-09-30 087088492022-10-012023-09-30 08708849business:AuditExemptWithAccountantsReport2022-10-012023-09-30 08708849business:AbridgedAccounts2022-10-012023-09-30 087088492023-09-30 087088492022-09-30 08708849core:WithinOneYear2023-09-30 08708849core:WithinOneYear2022-09-30 08708849core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 08708849core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 08708849core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 08708849core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 08708849core:PreviouslyStatedAmount2023-09-30 08708849core:PreviouslyStatedAmount2022-09-30 08708849business:SmallEntities2022-10-012023-09-30 08708849business:Director12022-10-012023-09-30 08708849countries:EnglandWales2022-10-012023-09-30 08708849business:RegisteredOffice2022-10-012023-09-30 08708849core:PlantMachinery2022-10-012023-09-30 08708849core:ComputerEquipment2022-10-012023-09-30 08708849core:AcceleratedTaxDepreciationDeferredTax2023-09-30 08708849core:AcceleratedTaxDepreciationDeferredTax2022-09-30 087088492021-09-30 087088492021-10-012022-09-30 08708849core:BetweenOneFiveYears2023-09-30 08708849core:BetweenOneFiveYears2022-09-30 iso4217:GBP xbrli:pure
RDT Systems Limited Unaudited accounts Contents
Page
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RDT Systems Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
593 
1,467 
Current assets
Debtors
7,506 
2,059 
Cash at bank and in hand
42,321 
100,890 
49,827 
102,949 
Creditors: amounts falling due within one year
(43,929)
(89,301)
Net current assets
5,898 
13,648 
Total assets less current liabilities
6,491 
15,115 
Provisions for liabilities
Deferred tax
(113)
(279)
Net assets
6,378 
14,836 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,278 
14,736 
Shareholders' funds
6,378 
14,836 
For the year ending 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 22 January 2024 and were signed on its behalf by
J Hawkins Director Company Registration No. 08708849
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RDT Systems Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
RDT Systems Limited is a private company, limited by shares, registered in England and Wales, registration number 08708849. The registered office is Lytchett House, 13 Freeland Park, Wareham Road, Poole, Dorset, BH16 6FA.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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
3 years
Computer equipment
2 years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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RDT Systems Limited Notes to the Accounts for the year ended 30 September 2023
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 October 2022
5,447 
At 30 September 2023
5,447 
Depreciation
At 1 October 2022
3,980 
Charge for the year
874 
At 30 September 2023
4,854 
Net book value
At 30 September 2023
593 
At 30 September 2022
1,467 
5
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
113 
279 
2023 
2022 
£ 
£ 
Provision at start of year
279 
174 
(Credited)/charged to the profit and loss account
(166)
105 
Provision at end of year
113 
279 
6
Operating lease commitments
2023 
2022 
£ 
£ 
At 30 September 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
4,005 
- 
Later than one year and not later than five years
572 
- 
4,577 
- 
7
Transactions with related parties
The director charged the company rent of £3,524 (2022: £1,387). The director also made an interest free loan to the company of £35,212 (2022: £82,578). The director reserves the right to charge the company interest at any stage.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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