| REGISTERED NUMBER: |
| RJD Watkin Limited |
| Unaudited Financial Statements |
| for the period |
| 13th September 2023 to 30th September 2024 |
| REGISTERED NUMBER: |
| RJD Watkin Limited |
| Unaudited Financial Statements |
| for the period |
| 13th September 2023 to 30th September 2024 |
| RJD Watkin Limited (Registered number: 15135447) |
| Contents of the Financial Statements |
| for the period 13th September 2023 to 30th September 2024 |
| Page |
| Company information | 1 |
| Balance sheet | 2 |
| Notes to the financial statements | 3 | to | 5 |
| RJD Watkin Limited |
| Company Information |
| for the period 13th September 2023 to 30th September 2024 |
| Directors: |
| Registered office: |
| Registered number: |
| Accountants: |
| Academy House |
| Shedden Park Road |
| Kelso |
| Roxburghshire |
| TD5 7AL |
| RJD Watkin Limited (Registered number: 15135447) |
| Balance Sheet |
| 30th September 2024 |
| Notes | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current liabilities | ( |
) |
| Total assets less current liabilities |
| Provisions for liabilities |
| Net liabilities | ( |
) |
| Capital and reserves |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| The directors acknowledge their 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. |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| RJD Watkin Limited (Registered number: 15135447) |
| Notes to the Financial Statements |
| for the period 13th September 2023 to 30th September 2024 |
| 1. | Statutory information |
| RJD Watkin Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the total invoice value, excluding value added tax, of sales made during the year. Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. |
| Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. |
| Tangible fixed assets |
| Plant and machinery | - |
| Tractors | - |
| Motor vehicles | - |
| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. |
| The Directors feel the tractor's written down value reflects the market value so no depreciation has been charged during this period |
| Stocks |
| Stock is valued at the lower of cost and estimated selling price less costs to sell with the exception of the animals on herd basis. |
| Financial instruments |
| The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, accruals and directors' loans. |
| Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. |
| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss in the Income Statement. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| RJD Watkin Limited (Registered number: 15135447) |
| Notes to the Financial Statements - continued |
| for the period 13th September 2023 to 30th September 2024 |
| 2. | Accounting policies - continued |
| 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 period 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. |
| Provisions |
| Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis. |
| Going concern |
| The company has a deficit on the balance sheet and relies on the support of its shareholders and creditors, which has been confirmed for a period of at least twelve months from the approval of the financial statements. Accordingly the directors have prepared the financial statements on the going concern basis. |
| 3. | Employees and directors |
| The average number of employees during the period was NIL. |
| 4. | Tangible fixed assets |
| Plant and | Motor |
| machinery | Tractors | vehicles | Totals |
| £ | £ | £ | £ |
| Cost |
| Additions |
| At 30th September 2024 |
| Depreciation |
| Charge for period |
| At 30th September 2024 |
| Net book value |
| At 30th September 2024 |
| 5. | Debtors: amounts falling due within one year |
| £ |
| Trade debtors |
| Other debtors |
| RJD Watkin Limited (Registered number: 15135447) |
| Notes to the Financial Statements - continued |
| for the period 13th September 2023 to 30th September 2024 |
| 6. | Creditors: amounts falling due within one year |
| £ |
| Trade creditors |
| Other creditors |