RDA Consulting Architects (Kent) Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 09363947

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,844		2,547

			2,844		2,547
CURRENT ASSETS
Debtors	6	55,490		61,662
Cash at bank and in hand		71,564		45,580

		127,054		107,242
Creditors: Amounts Falling Due Within One Year	7	(65,596 )		(57,681 )

NET CURRENT ASSETS (LIABILITIES)			61,458		49,561

TOTAL ASSETS LESS CURRENT LIABILITIES			64,302		52,108

Creditors: Amounts Falling Due After More Than One Year	8		(1,458 )		(7,561 )

NET ASSETS			62,844		44,547

CAPITAL AND RESERVES
Called up share capital	9		60		60
Income Statement			62,784		44,487

SHAREHOLDERS' FUNDS			62,844		44,547

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RDA Consulting Architects (Kent) Limited

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M W Head Director	Mr C R Dobson Director
30 July 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

RDA Consulting Architects (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09363947 . The registered office is 17 & 18 Evegate Park Barn Evegate, Ashford, Kent, TN25 6SX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of

net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less

accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful

life and is amortised on a systematic basis over its expected life, which is three years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit

from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at

least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable

amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is

allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets

of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their

useful lives on the following bases:

Fixtures & Fittings	20%- Reducing balance method
Computer Equipment	20%- Straight line method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale

proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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RDA Consulting Architects (Kent) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	110,979

As at 31 March 2025	110,979

Amortisation
As at 1 April 2024	110,979

As at 31 March 2025	110,979

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	990	39,884	40,874
Additions	-	1,577	1,577

As at 31 March 2025	990	41,461	42,451

Depreciation
As at 1 April 2024	824	37,503	38,327
Provided during the period	33	1,247	1,280

As at 31 March 2025	857	38,750	39,607

Net Book Value
As at 31 March 2025	133	2,711	2,844

As at 1 April 2024	166	2,381	2,547

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	45,341	50,715
Other debtors	10,149	10,947

	55,490	61,662

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RDA Consulting Architects (Kent) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	187	2,783
Bank loans and overdrafts	6,389	6,389
Other creditors	3,920	4,323
Taxation and social security	55,100	44,186

	65,596	57,681

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	1,458	7,561

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	60	60

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