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Logo On Report
Registered Number: 09993367
England and Wales

 

 

 

RESEARCH DEVICES LTD



Abridged Accounts
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Research Devices Ltd for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Research Devices Ltd for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Research Devices Ltd , as a body, in accordance with the terms of our engagement letter dated 11 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Research Devices Ltd and state those matters that we have agreed to state to the Board of Directors of Research Devices Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Research Devices Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Research Devices Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Research Devices Ltd. You consider that Research Devices Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Research Devices Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
11 August 2025
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 (1)   (1)
Tangible fixed assets 4 1,228    1,364 
1,227    1,363 
Current assets      
Debtors 12,292    17,044 
Cash at bank and in hand 36,481    31,259 
48,773    48,303 
Creditors: amount falling due within one year (9,942)   (26,383)
Net current assets 38,831    21,920 
 
Total assets less current liabilities 40,058    23,283 
Net assets 40,058    23,283 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 39,958    23,183 
Shareholders' funds 40,058    23,283 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 11 August 2025 and were signed on its behalf by:


-------------------------------
Dhireshan Gadiagellan
Director
2
General Information
Research Devices Ltd is a private company, limited by shares, registered in England and Wales, registration number 09993367, registration address Bank House 6-8 Church Street, Adlington, Chorley, Lancashire, PR7 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 10 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 March 2024 7,498    7,498 
Additions  
Disposals  
At 28 February 2025 7,498    7,498 
Amortisation
At 01 March 2024 7,499    7,499 
Charge for year  
On disposals  
At 28 February 2025 7,499    7,499 
Net book values
At 28 February 2025 (1)   (1)
At 29 February 2024 (1)   (1)


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 March 2024 3,163    3,163 
Additions  
Disposals  
At 28 February 2025 3,163    3,163 
Depreciation
At 01 March 2024 1,799    1,799 
Charge for year 136    136 
On disposals  
At 28 February 2025 1,935    1,935 
Net book values
Closing balance as at 28 February 2025 1,228    1,228 
Opening balance as at 01 March 2024 1,364    1,364 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

3