1 January 2023 false No description of principal activity Taxfiler 2024.5 SC465638business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC4656382022-12-31 SC4656382023-01-012023-12-31 SC465638business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 SC465638business:FilletedAccounts2023-01-012023-12-31 SC4656382023-12-31 SC465638business:Director12023-01-012023-12-31 SC465638business:RegisteredOffice2023-01-012023-12-31 SC4656382022-12-31 SC465638core:WithinOneYear2023-12-31 SC465638core:WithinOneYear2022-12-31 SC465638core:AfterOneYear2023-12-31 SC465638core:AfterOneYear2022-12-31 SC465638core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC465638core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC465638core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC465638core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC465638core:PreviouslyStatedAmount2023-12-31 SC465638core:PreviouslyStatedAmount2022-12-31 SC465638business:SmallEntities2023-01-012023-12-31 SC465638countries:Scotland2023-01-012023-12-31 SC465638core:PlantMachinery2023-01-012023-12-31 SC465638core:FurnitureFittings2023-01-012023-12-31 SC465638core:ComputerEquipment2023-01-012023-12-31 SC465638core:PlantMachinery2022-12-31 SC465638core:FurnitureFittings2022-12-31 SC465638core:ComputerEquipment2022-12-31 SC465638core:PlantMachinery2023-12-31 SC465638core:FurnitureFittings2023-12-31 SC465638core:ComputerEquipment2023-12-31 SC4656382022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC465638 (Scotland)
R & D Ki Limited Unaudited accounts for the year ended 31 December 2023
R & D Ki Limited Unaudited accounts Contents
Page
- 2 -
R & D Ki Limited Company Information for the year ended 31 December 2023
Director
Raymond Karpinski
Company Number
SC465638 (Scotland)
Registered Office
4th Floor 176 Bath Street Glasgow Scotland G2 4HG
Accountants
B&L - TaxKings 61 George Street Perth PH1 5LB
- 3 -
R & D Ki Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,163 
1,885 
Investments
1,032 
1,032 
2,195 
2,917 
Current assets
Debtors
- 
49,968 
Cash at bank and in hand
170,744 
92,197 
170,744 
142,165 
Creditors: amounts falling due within one year
(64,247)
(58,061)
Net current assets
106,497 
84,104 
Total assets less current liabilities
108,692 
87,021 
Creditors: amounts falling due after more than one year
- 
(13,942)
Net assets
108,692 
73,079 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
107,692 
72,079 
Shareholders' funds
108,692 
73,079 
For the year ending 31 December 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.
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 7 September 2024 and were signed on its behalf by
Raymond Karpinski Director Company Registration No. SC465638
- 4 -
R & D Ki Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
R & D Ki Limited is a private company, limited by shares, registered in Scotland, registration number SC465638. The registered office is 4th Floor, 176 Bath Street, Glasgow, Scotland, G2 4HG.
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
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
1,332 
392 
1,052 
2,776 
Additions
455 
- 
- 
455 
Disposals
(738)
- 
- 
(738)
At 31 December 2023
1,049 
392 
1,052 
2,493 
Depreciation
At 1 January 2023
333 
98 
460 
891 
Charge for the year
262 
98 
263 
623 
On disposals
(184)
- 
- 
(184)
At 31 December 2023
411 
196 
723 
1,330 
Net book value
At 31 December 2023
638 
196 
329 
1,163 
At 31 December 2022
999 
294 
592 
1,885 
- 5 -
R & D Ki Limited Notes to the Accounts for the year ended 31 December 2023
5
Investments
Other investments 
£ 
Valuation at 1 January 2023
1,032 
Valuation at 31 December 2023
1,032 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
49,968 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
4,970 
VAT
15,319 
9,764 
Taxes and social security
47,190 
42,010 
Other creditors
1,738 
- 
Loans from directors
- 
1,317 
64,247 
58,061 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
13,942 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -