ACCOUNTS - Final Accounts preparation

Registered number: 14723380

RKC ADVISORY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


RKC ADVISORY LIMITED

COMPANY INFORMATION

Director	R K Clark


Registered number	14723380


Registered office	37 Becmead Avenue
	London
	SW16 1UJ


Accountants	Sopher + Co LLP
	Chartered Accountants
	5 Elstree Gate
	Elstree Way
	Borehamwood
	Hertfordshire
	WD6 1JD


RKC ADVISORY LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


RKC ADVISORY LIMITED REGISTERED NUMBER:14723380

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		325		488
			325		488
Current assets
Debtors: amounts falling due within one year	5	65,760		137,356
Current liabilities		65,760		137,356
Creditors: amounts falling due within one year	6	(84,161)		(136,825)
Net current (liabilities)/assets			(18,401)		531
Total assets less current liabilities			(18,076)		1,019

Net (liabilities)/assets			(18,076)		1,019

Capital and reserves
Called up share capital	50	50
Profit and loss account	(18,126)	969
	(18,076)	1,019

The Director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 November 2025.

R K Clark

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


RKC ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

RKC Advisory Limited is a limited liability company registered in England. Its registered office address is at 37 Becmead Avenue, London, England, SW16 1UJ.
The principal activity of the Company during the year was that of management consultancy.
The financial statements are presented in £ sterling, which is the functional currency of the Company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied in the year exclusive of trade discounts and Value Added Tax.

Revenue from services is recognised progressively as the service is performed, provided:
- A specific service obligation in the client contract is fulfilled; and
- The income and costs associated with the service can be reliably measured, and it is likely that the payment will be received.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 2


RKC ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Basic financial instruments

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The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Interest bearing borrowings, such bank loans, classified as basic financial instruments are recognised initially at the present value of future payments discounted at a market rate of interest. Thereafter they are stated at amortised cost using the effective interest method.
Cash and cash equivalents comprise cash balances and call deposits.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 3


RKC ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 April 2024	651
	At 31 March 2025	651
	Depreciation
	At 1 April 2024	163
	Charge for the year on owned assets	163
	At 31 March 2025	326
	Net book value
	At 31 March 2025	325

Debtors

					2025	2024
					£	£


Other debtors	65,760	18,548
Prepayments and accrued income	-	118,808

Included within other debtors is an amount due from the director of £nil (2024: £18,548). The brought foward amount which was subject to a market rate of interest was fully repaid in the period.

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	65,200	-
Corporation tax	8,300	19,861
Other creditors	7,412	7,400
Accruals and deferred income	3,249	109,564
	84,161	136,825

Page 4