ACCOUNTS - Final Accounts

Registered number: 13726621

RKON TECHNOLOGIES UK LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

RKON TECHNOLOGIES UK LIMITED

REGISTERED NUMBER: 13726621

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

	2024	2023
Note	$	$


Current assets
Amounts due from group undertakings	3	100	100
		100	100
Total assets less current liabilities		100	100

Net assets		100	100

Capital and reserves
Share capital	4	100	100
Total equity		100	100

For the year ended 31 December 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Mullarkey

Director

Date: 26 September 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

RKON TECHNOLOGIES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

RKON Technologies UK Limited (the "Company") is a private limited company and is incorporated, domiciled and registered in England and Wales (Registered number: 13726621). The address of its registered office is C/O Andersen LLP, 20 Gracechurch Street, 11th Floor, London, United Kingdom, EC3V 0BG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared on a going concern basis and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland ('FRS102') and the Companies Act 2006. The financial statements are prepared under the historical cost convention.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

2.2

Financial reporting standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

2.3

Share capital

Ordinary shares are classified as equity.

2.4

Amounts due from group undertakings

Amounts due from Group undertakings are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, amounts due from Group undertakings are stated at amortised cost and, where relevant, adjusted for the time value of money. The Company assesses on a forward-looking basis, the expected credit losses associated with its amounts duefrom Group undertakings. A provision for impairment is made for the lifetime expected credit losseson initial recognition of the amounts due. If collection is expected in more than one year, the balance is presented within non-current assets.

Page 2

RKON TECHNOLOGIES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.5

Income taxation

Income tax on the profit or loss for the year comprises current and deferred tax. Current tax is the tax
payable on the taxable income for the year and any adjustment in respect of previous years. Deferred
tax is provided in full using the Balance Sheet liability method on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred tax is determined using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the asset is realised, or the liability is settled.
No provision is made for temporary differences (i) arising on the initial recognition of assets or liabilities, other than on a business combination, that affect neither accounting nor taxable profit and (ii) relating to investments in subsidiaries to the extent that they will not reverse in the foreseeable future.

2.6

Changes in accounting policies and standards

The accounting policies used in these financial statements have been amended where relevant to reflect the adoption of new standards, amendments and interpretations which became effective in the year. There have been no new accounting standards, amendments or interpretations during the year hat have a material impact on the financial statements of the Company.

Page 3

RKON TECHNOLOGIES UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

3.	Amounts due from group undertakings

					2024	2023
					$	$


Amounts due from group undertakings	100	100
	100	100

The amounts due from group undertakings are interest free, unsecured and repayable on demand.

4.	Share capital
		2024	2023
		$	$

Allotted, called up and fully paid

100 (2023 - 100) Ordinary shares of $1 each	100	100

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