REGISTERED NUMBER: 00775106 (England and Wales)

Financial Statements

for the Year Ended 30 April 2025

for

R.K. Print-Coat Instruments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

T Kerchiss

Ms H L Jerram

A James

Mrs J L Savory

SECRETARY:

T Kerchiss

REGISTERED OFFICE:

Abington Road

Litlington

Royston

Hertfordshire

SG8 0QZ

REGISTERED NUMBER:

00775106 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Property, plant and equipment

4

214,195

252,644

CURRENT ASSETS

Inventories

1,322,007

1,090,408

Debtors

5

635,510

606,581

Cash at bank and in hand

594,518

882,829

2,552,035

2,579,818

CREDITORS

Amounts falling due within one year

6

(1,085,410

)

(1,188,617

)

NET CURRENT ASSETS

1,466,625

1,391,201

TOTAL ASSETS LESS CURRENT LIABILITIES

1,680,820

1,643,845

PROVISIONS FOR LIABILITIES

(25,336

)

(31,943

)

NET ASSETS

1,655,484

1,611,902

CAPITAL AND RESERVES

Called up share capital

10,968

10,968

Share premium

305,680

305,680

Capital redemption reserve

4,032

4,032

Retained earnings

1,334,804

1,291,222

SHAREHOLDERS' FUNDS

1,655,484

1,611,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 3 October 2025 and were signed on its behalf by:

T Kerchiss - Director

1.	STATUTORY INFORMATION

R.K. Print-Coat Instruments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue is measured at the fair value of the consideration received or 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.

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% Straight line

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2024 - 35 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 May 2024

215,325

551,875

421,331

40,400

1,228,931

Additions

-

2,818

11,485

-

14,303

At 30 April 2025

215,325

554,693

432,816

40,400

1,243,234

DEPRECIATION

At 1 May 2024

104,250

497,059

341,555

33,423

976,287

Charge for year

10,766

13,273

22,733

5,980

52,752

At 30 April 2025

115,016

510,332

364,288

39,403

1,029,039

NET BOOK VALUE

At 30 April 2025

100,309

44,361

68,528

997

214,195

At 30 April 2024

111,075

54,816

79,776

6,977

252,644

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

327,129

349,292

Other debtors

129,817

175,549

VAT

178,564

81,740

635,510

606,581

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

251,839

303,732

Corporation tax

123,088

42,420

Social security and other taxes

44,257

35,890

Other creditors

589,512

724,457

Directors' current accounts

76,714

82,118

1,085,410

1,188,617