2023-02-012024-01-312024-01-31falseSC554340RKM GROUP 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RKM GROUP LIMITED

Registered Number
SC554340
(Scotland)

Unaudited Financial Statements for the Year ended
31 January 2024

RKM GROUP LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

KEANE, Robert Antony
MARTIN, Keith

Registered Address

The Schooner House
2 Guild Street
Aberdeen
AB11 6NE

Registered Number

SC554340 (Scotland)
RKM GROUP LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Called up share capital not paid1010
Fixed assets
Tangible assets351,54842,195
51,54842,195
Current assets
Stocks429,48829,840
Debtors213,886221,981
Cash at bank and on hand39,23735,763
282,611287,584
Creditors amounts falling due within one year5(237,297)(178,970)
Net current assets (liabilities)45,324108,624
Total assets less current liabilities96,872150,819
Creditors amounts falling due after one year6(1,466)(56,694)
Net assets95,40694,125
Capital and reserves
Called up share capital1010
Profit and loss account95,39694,115
Shareholders' funds95,40694,125
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2024, and are signed on its behalf by:
KEANE, Robert Antony
Director
Registered Company No. SC554340
RKM GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings10
Plant and machinery10
Fixtures and fittings4
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1311
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2380,1302,12462,4335,381150,068
Additions11,4021,6903,4982,94119,531
At 31 January 2491,5323,81465,9318,322169,599
Depreciation and impairment
At 01 February 2341,38051961,3214,653107,873
Charge for year8,4453512891,09310,178
At 31 January 2449,82587061,6105,746118,051
Net book value
At 31 January 2441,7072,9444,3212,57651,548
At 31 January 2338,7501,6051,11272842,195
4.Stocks

2024

2023

££
Finished goods29,48829,840
Total29,48829,840
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables48,76638,946
Taxation and social security160,170110,482
Other creditors27,86128,222
Accrued liabilities and deferred income5001,320
Total237,297178,970
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts-52,348
Other creditors1,4664,346
Total1,46656,694
7.Provisions for liabilities