RK AUDITING LTD


Director	KILBOURNE, Ruth Janine


Registered Address	443 Aigburth Road
	Liverpool
	L19 3PA


Registered Number	08002437 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		1,447
			-		1,447
Current assets
Debtors		7,874		-
Cash at bank and on hand		7,629		12,345
		15,503		12,345
Creditors amounts falling due within one year		(12,083)		(5,409)
Net current assets (liabilities)			3,420		6,936
Total assets less current liabilities			3,420		8,383
Net assets			3,420		8,383
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,320		8,283
Shareholders' funds			3,420		8,383

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
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 and authorised for issue by the Director on 31 July 2025, and are signed on its behalf by:

KILBOURNE, Ruth Janine
Director
Registered Company No. 08002437

RK AUDITING LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	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.

	Current taxation
	Taxation for the year comprises current and deferred tax. Tax is recognised in the Income statement, 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.

Current taxation

Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income statement, 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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	9,616
	At 31 March 25	9,616
	Depreciation and impairment
	At 01 April 24	8,169
	Charge for year	1,447
	At 31 March 25	9,616
	Net book value
	At 31 March 25	-
	At 31 March 24	1,447

4.	Directors advances, credits and guarantees
	During the year the director, Mrs R Kilbourne, provided a loan to the company. The balance at the year end was £291 (2024 £251). There are no fixed repayment terms.