REGISTERED NUMBER: 04869168 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

R D L Technologies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R L Lockwood

A Lockwood

L R Lockwood

REGISTERED OFFICE:

Park House

37 Clarence Street

Leicester

LE1 3RW

REGISTERED NUMBER:

04869168 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,736

54,321

53,736

54,321

CURRENT ASSETS

Stocks

33,000

3,000

Debtors

6

889,905

592,409

Cash at bank

474,397

274,494

1,397,302

869,903

CREDITORS

Amounts falling due within one year

7

(788,177

)

(248,769

)

NET CURRENT ASSETS

609,125

621,134

TOTAL ASSETS LESS CURRENT LIABILITIES

662,861

675,455

CREDITORS

Amounts falling due after more than one year

8

(2,138

)

(18,229

)

PROVISIONS FOR LIABILITIES

(13,434

)

(13,723

)

NET ASSETS

647,289

643,503

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

646,989

643,203

SHAREHOLDERS' FUNDS

647,289

643,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2025 and were signed on its behalf by:

R L Lockwood - Director

1.	STATUTORY INFORMATION

R D L Technologies Limited is a private company, limited by shares , registered in England and Wales. 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 and 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.

Improvements to property

-

20% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell.

Taxation

Taxation for the year 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Assets obtained under the hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

20,000

AMORTISATION

At 1 June 2024

and 31 May 2025

20,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 June 2024

10,332

114,773

32,722

15,332

173,159

Additions

-

17,975

420

-

18,395

At 31 May 2025

10,332

132,748

33,142

15,332

191,554

DEPRECIATION

At 1 June 2024

9,645

82,896

12,724

13,573

118,838

Charge for year

687

9,970

6,615

1,708

18,980

At 31 May 2025

10,332

92,866

19,339

15,281

137,818

NET BOOK VALUE

At 31 May 2025

-

39,882

13,803

51

53,736

At 31 May 2024

687

31,877

19,998

1,759

54,321

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

126,239

283,093

Amounts owed by group undertakings

754,869

302,633

Other debtors

8,797

6,683

889,905

592,409

Other debtors includes prepayments and accrued income of £7,814 (2024: £5,710).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,648

10,000

Hire purchase contracts

5,909

5,909

Trade creditors

85,713

60,638

Amounts owed to group undertakings

518,336

13,997

Taxation and social security

163,424

155,096

Other creditors

4,147

3,129

788,177

248,769

Other creditors includes accruals and deferred income of £2,050 (2024: £1,860).

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

661

10,842

Hire purchase contracts

1,477

7,387

2,138

18,229

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Hire purchase

7,387

13,296

Hire purchase liabilities are secured on the individual assets being so acquired.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

31.5.25

31.5.24

£

£

R L Lockwood

Balance outstanding at start of year

-

-

Amounts advanced

-

5,590

Amounts repaid

-

(5,590

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan was interest free and repayable on demand.