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2022-09-30 12200479 1 2022-09-30 12200479 1 2021-10-01 2022-09-30 12200479 frs-core:LeasedAssets 2021-10-01 2022-09-30 12200479 frs-core:OwnedAssets 2021-10-01 2022-09-30 12200479 frs-core:CurrencyRisk 2021-10-01 2022-09-30 12200479 frs-core:MarketRisk 2021-10-01 2022-09-30 12200479 frs-core:InterestRateRisk 2021-10-01 2022-09-30 12200479 frs-core:DeferredTaxation 2021-10-01 2022-09-30 12200479 frs-core:DeferredTaxation 2021-09-30 12200479 frs-core:DeferredTaxation 2022-09-30 12200479 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12200479 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12200479 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12200479 frs-core:ProvisionsDeferredTax 2022-09-30 12200479 frs-core:OtherDeferredTax 2022-09-30 12200479 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 12200479 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 12200479 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 12200479
RB (Kempston) Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12200479
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,702 769
1,702 769
CURRENT ASSETS
Stocks 5 19,169 19,169
Debtors 6 60,807 12,564
Cash at bank and in hand 7,123 9,097
87,099 40,830
Creditors: Amounts Falling Due Within One Year 7 (54,877 ) (34,658 )
NET CURRENT ASSETS (LIABILITIES) 32,222 6,172
TOTAL ASSETS LESS CURRENT LIABILITIES 33,924 6,941
Creditors: Amounts Falling Due After More Than One Year 8 (25,960 ) (11,408 )
NET ASSETS/(LIABILITIES) 7,964 (4,467 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 7,963 (4,468 )
SHAREHOLDERS' FUNDS 7,964 (4,467)
Page 1
Page 2
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Madeline Bluffield
Director
17/01/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RB (Kempston) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12200479 . The registered office is C/O TaxAssist Accountants, 5a Market Hall, Bedford, MK40 1NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on cost
Computer Equipment 20% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 587 603 1,190
Additions 1,302 - 1,302
As at 30 September 2023 1,889 603 2,492
Depreciation
As at 1 October 2022 227 194 421
Provided during the period 248 121 369
As at 30 September 2023 475 315 790
Net Book Value
As at 30 September 2023 1,414 288 1,702
As at 1 October 2022 360 409 769
5. Stocks
2023 2022
£ £
Stock 19,169 19,169
19,169 19,169
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,285 -
Other debtors 15,456 5,394
VAT 808 5,413
46,549 10,807
Due after more than one year
Amounts owed by subsidiaries 14,258 1,757
14,258 1,757
60,807 12,564
Page 4
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 27,006 16,693
Bank loans and overdrafts 12,398 3,080
Corporation tax (134 ) (1,458 )
Other creditors 7,056 7,382
Director's loan account 8,551 8,961
54,877 34,658
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,960 11,408
25,960 11,408
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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