REGISTERED NUMBER: 06215824 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

R & R Retail UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R S Davda

SECRETARY:

A S Davda

REGISTERED OFFICE:

29 Albury Drive

Pinner

Middlesex

HA5 3RL

REGISTERED NUMBER:

06215824 (England and Wales)

ACCOUNTANTS:

J N Simaria & Co

Accountants

29 Albury Drive

Pinner

Middlesex

HA5 3RL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

212,272

215,771

212,272

215,771

CURRENT ASSETS

Stocks

6

89,939

128,225

Debtors

7

827,584

590,635

Cash at bank

553,588

734,702

1,471,111

1,453,562

CREDITORS

Amounts falling due within one year

8

365,630

527,821

NET CURRENT ASSETS

1,105,481

925,741

TOTAL ASSETS LESS CURRENT LIABILITIES

1,317,753

1,141,512

CREDITORS

Amounts falling due after more than one year

9

13,333

23,333

NET ASSETS

1,304,420

1,118,179

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

1,304,418

1,118,177

SHAREHOLDERS' FUNDS

1,304,420

1,118,179

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 November 2025 and were signed by:

R S Davda - Director

1.	STATUTORY INFORMATION

R & R Retail UK 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Depreciation on freehold property has not been provided as, in the director opinion , the company's policy of

regular maintenance and refurbishment maintains the residual value of the assets.

Stocks

Stocks 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 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.

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.

Grants receivable

Business grants are credited to profit and loss account on an accruals basis where it is probable that

will be received..

Government assisted loans

Loans received through the Bounce Back Loan Scheme (BBLS) or the Coronavirus Business Interruption

Loan scheme (CBILS) are accounted for on the date the funds are received by the company.The first twelve

months of the interest charge and as a government grant receivable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

120,000

AMORTISATION

At 1 April 2024

and 31 March 2025

120,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

50,000

355,534

314,676

Additions

-

-

-

At 31 March 2025

50,000

355,534

314,676

DEPRECIATION

At 1 April 2024

-

275,473

241,904

Charge for year

-

12,009

10,915

At 31 March 2025

-

287,482

252,819

NET BOOK VALUE

At 31 March 2025

50,000

68,052

61,857

At 31 March 2024

50,000

80,061

72,772

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

20,214

2,183

742,607

Additions

27,515

-

27,515

At 31 March 2025

47,729

2,183

770,122

DEPRECIATION

At 1 April 2024

7,277

2,182

526,836

Charge for year

8,090

-

31,014

At 31 March 2025

15,367

2,182

557,850

NET BOOK VALUE

At 31 March 2025

32,362

1

212,272

At 31 March 2024

12,937

1

215,771

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

89,939

128,225

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

23,922

45,387

Other debtors

787,430

531,778

Prepayments and accrued income

16,232

13,470

827,584

590,635

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

124,170

278,524

Corporation tax

82,884

100,170

Social security and other taxes

49,487

41,217

Other creditors

3,763

4,284

Accrued expenses

105,326

103,626

365,630

527,821

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans more 5 yr by instal

13,333

23,333

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

13,333

23,333

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

11.

RESERVES

Retained

earnings

£

At 1 April 2024

1,118,177

Profit for the year

236,241

Dividends

(50,000

)

At 31 March 2025

1,304,418

12.	RELATED PARTY DISCLOSURES

Rent paid £60000 (2023 £60000)