RKM GROUP LIMITED


Directors	KEANE, Robert
	MARTIN, Keith


Registered Address	The Schooner House
	2 Guild Street
	Aberdeen
	AB11 6NE


Registered Number	SC554340 (Scotland)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			10		10
Fixed assets
Tangible assets	3		69,745		51,548
			69,745		51,548
Current assets
Stocks	4	14,025		29,488
Debtors	5	195,312		213,886
Cash at bank and on hand		107,897		39,237
		317,234		282,611
Creditors amounts falling due within one year	6	(279,574)		(237,297)
Net current assets (liabilities)			37,670		45,324
Total assets less current liabilities			107,415		96,872
Creditors amounts falling due after one year	7		(11,910)		(1,466)
Net assets			95,505		95,406
Capital and reserves
Called up share capital			10		10
Profit and loss account			95,495		95,396
Shareholders' funds			95,505		95,406

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 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 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 financial statements were approved and authorised for issue by the Board of Directors on 16 October 2025, and are signed on its behalf by:

KEANE, Robert
Director
Registered Company No. SC554340

RKM GROUP LIMITED

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	11		13

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 24	91,532	3,814	65,931	8,322	169,599
Additions	5,209	15,939	11,961	-	33,109
Disposals	-	-	(1,200)	-	(1,200)
At 31 January 25	96,741	19,753	76,692	8,322	201,508
Depreciation and impairment
At 01 February 24	49,824	871	61,610	5,746	118,051
Charge for year	9,425	790	2,888	929	14,032
On disposals	-	-	(320)	-	(320)
At 31 January 25	59,249	1,661	64,178	6,675	131,763
Net book value
At 31 January 25	37,492	18,092	12,514	1,647	69,745
At 31 January 24	41,708	2,943	4,321	2,576	51,548

4.	Stocks

	2025	2024
	£	£
Finished goods	14,025	29,488
Total	14,025	29,488

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	3,606	16,200
Amounts owed by associates and joint ventures / participating interests	957	957
Prepayments and accrued income	4,363	4,488
Total	8,926	21,645

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	69,426	48,766
Taxation and social security	174,698	160,170
Other creditors	27,496	27,861
Accrued liabilities and deferred income	7,954	500
Total	279,574	237,297


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	11,910	1,466
Total	11,910	1,466