IRIS Accounts Production v25.1.3.33 SC425439 director 1.7.23 30.6.24 30.6.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC4254392023-06-30SC4254392024-06-30SC4254392023-07-012024-06-30SC4254392022-06-30SC4254392022-07-012023-06-30SC4254392023-06-30SC425439ns15:Scotland2023-07-012024-06-30SC425439ns14:PoundSterling2023-07-012024-06-30SC425439ns10:Director12023-07-012024-06-30SC425439ns10:PrivateLimitedCompanyLtd2023-07-012024-06-30SC425439ns10:SmallEntities2023-07-012024-06-30SC425439ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-30SC425439ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-30SC425439ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-30SC425439ns10:FullAccounts2023-07-012024-06-30SC42543912023-07-012024-06-30SC425439ns10:CompanySecretary12023-07-012024-06-30SC425439ns10:RegisteredOffice2023-07-012024-06-30SC425439ns5:CurrentFinancialInstruments2024-06-30SC425439ns5:CurrentFinancialInstruments2023-06-30SC425439ns5:ShareCapital2024-06-30SC425439ns5:ShareCapital2023-06-30SC425439ns5:RetainedEarningsAccumulatedLosses2024-06-30SC425439ns5:RetainedEarningsAccumulatedLosses2023-06-30SC425439ns5:PlantMachinery2023-07-012024-06-30SC425439ns5:FurnitureFittings2023-07-012024-06-30SC425439ns5:MotorVehicles2023-07-012024-06-30SC425439ns5:ComputerEquipment2023-07-012024-06-30SC425439ns5:IntangibleAssetsOtherThanGoodwill2023-06-30SC425439ns5:IntangibleAssetsOtherThanGoodwill2024-06-30SC425439ns5:IntangibleAssetsOtherThanGoodwill2023-06-30SC425439ns5:LeaseholdImprovements2023-06-30SC425439ns5:PlantMachinery2023-06-30SC425439ns5:FurnitureFittings2023-06-30SC425439ns5:LeaseholdImprovements2023-07-012024-06-30SC425439ns5:LeaseholdImprovements2024-06-30SC425439ns5:PlantMachinery2024-06-30SC425439ns5:FurnitureFittings2024-06-30SC425439ns5:LeaseholdImprovements2023-06-30SC425439ns5:PlantMachinery2023-06-30SC425439ns5:FurnitureFittings2023-06-30SC425439ns5:MotorVehicles2023-06-30SC425439ns5:ComputerEquipment2023-06-30SC425439ns5:MotorVehicles2024-06-30SC425439ns5:ComputerEquipment2024-06-30SC425439ns5:MotorVehicles2023-06-30SC425439ns5:ComputerEquipment2023-06-30SC425439ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-30SC425439ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30SC425439ns5:DeferredTaxation2023-06-30SC425439ns5:DeferredTaxation2024-06-30
REGISTERED NUMBER: SC425439 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

RIGDELUGE LIMITED

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RIGDELUGE LIMITED

Company Information
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: I Garden





SECRETARY: LC Secretaries Limited





REGISTERED OFFICE: Johnstone House
52-54 Rose Street
Aberdeen
AB10 1HA





REGISTERED NUMBER: SC425439 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Balance Sheet
30 JUNE 2024

30.6.24 30.6.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1,014,192 1,014,192
Tangible assets 5 177,398 146,459
1,191,590 1,160,651

CURRENT ASSETS
Debtors 6 387,087 553,763
Cash at bank 1,137,059 1,012,213
1,524,146 1,565,976
CREDITORS
Amounts falling due within one year 7 360,844 731,000
NET CURRENT ASSETS 1,163,302 834,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,354,892

1,995,627

PROVISIONS FOR LIABILITIES 8 47,679 30,311
NET ASSETS 2,307,213 1,965,316

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,307,212 1,965,315
SHAREHOLDERS' FUNDS 2,307,213 1,965,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Balance Sheet - continued
30 JUNE 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2025 and were signed by:





I Garden - Director


RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

RigDeluge Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 July 2023
and 30 June 2024 1,014,192
NET BOOK VALUE
At 30 June 2024 1,014,192
At 30 June 2023 1,014,192

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 July 2023 81,776 91,743 17,019
Additions - - -
Disposals - - -
At 30 June 2024 81,776 91,743 17,019
DEPRECIATION
At 1 July 2023 - 48,725 9,703
Charge for year - 3,450 3,058
Eliminated on disposal - - -
At 30 June 2024 - 52,175 12,761
NET BOOK VALUE
At 30 June 2024 81,776 39,568 4,258
At 30 June 2023 81,776 43,018 7,316

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 July 2023 31,690 15,065 237,293
Additions 52,890 4,505 57,395
Disposals (16,695 ) - (16,695 )
At 30 June 2024 67,885 19,570 277,993
DEPRECIATION
At 1 July 2023 24,346 8,060 90,834
Charge for year 12,702 6,285 25,495
Eliminated on disposal (15,734 ) - (15,734 )
At 30 June 2024 21,314 14,345 100,595
NET BOOK VALUE
At 30 June 2024 46,571 5,225 177,398
At 30 June 2023 7,344 7,005 146,459

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 21,325 73,992
Debtor - Hass247 Ltd 95,348 94,348
Debtor - Rigdeluge Global Ltd 257,674 272,066
Tax - 110,405
VAT 11,106 1,588
Prepayments and accrued income 1,634 1,364
387,087 553,763

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 45,360 107,654
Tax 94,032 115,016
Social security and other taxes 484 351
Creditor - Rigdeluge Pty Ltd 207,429 347,000
Directors' current accounts 9,770 154,129
Accrued expenses 3,769 6,850
360,844 731,000

RIGDELUGE LIMITED (REGISTERED NUMBER: SC425439)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 JUNE 2024

8. PROVISIONS FOR LIABILITIES
30.6.24 30.6.23
£    £   
Deferred tax 47,679 30,311

Deferred
tax
£   
Balance at 1 July 2023 30,311
Movement in year 17,368
Balance at 30 June 2024 47,679

9. ULTIMATE CONTROLLING PARTY

Mr I Garden is the sole director of the company and the ultimate controlling party.