1 October 2024 false No description of principal activity Taxfiler 2024.6 SC432162business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC4321622024-09-30 SC4321622024-10-012025-09-30 SC432162business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC432162business:FilletedAccounts2024-10-012025-09-30 SC4321622025-09-30 SC432162business:Director12024-10-012025-09-30 SC432162business:RegisteredOffice2024-10-012025-09-30 SC4321622024-09-30 SC432162core:WithinOneYear2025-09-30 SC432162core:WithinOneYear2024-09-30 SC432162core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC432162core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC432162core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC432162core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC432162core:PreviouslyStatedAmount2025-09-30 SC432162core:PreviouslyStatedAmount2024-09-30 SC432162business:SmallEntities2024-10-012025-09-30 SC432162countries:Scotland2024-10-012025-09-30 SC432162core:LandBuildings2024-10-012025-09-30 SC432162core:PlantMachinery2024-10-012025-09-30 SC432162core:MotorVehicles2024-10-012025-09-30 SC432162core:FurnitureFittings2024-10-012025-09-30 SC432162core:ComputerEquipment2024-10-012025-09-30 SC432162core:LandBuildings2024-09-30 SC432162core:PlantMachinery2024-09-30 SC432162core:MotorVehicles2024-09-30 SC432162core:FurnitureFittings2024-09-30 SC432162core:ComputerEquipment2024-09-30 SC432162core:LandBuildings2025-09-30 SC432162core:PlantMachinery2025-09-30 SC432162core:MotorVehicles2025-09-30 SC432162core:FurnitureFittings2025-09-30 SC432162core:ComputerEquipment2025-09-30 SC432162business:Director112024-10-012025-09-30 SC432162business:Director112024-09-30 SC432162business:Director112025-09-30 SC4321622023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC432162 (Scotland)
RDI Renewables Ltd Filleted accounts for the year ended 30 September 2025
RDI Renewables Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
RDI Renewables Ltd Company Information for the year ended 30 September 2025
Director
Ryan Pollard
Company Number
SC432162 (Scotland)
Registered Office
Unit 4B Ormlie Industrial Estate Thurso KW14 7QU United Kingdom
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
- 3 -
RDI Renewables Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
341,200 
238,329 
Current assets
Inventories
142,062 
144,656 
Debtors
5
96,697 
78,393 
Cash at bank and in hand
356,172 
279,683 
594,931 
502,732 
Creditors: amounts falling due within one year
6
(377,341)
(365,556)
Net current assets
217,590 
137,176 
Total assets less current liabilities
558,790 
375,505 
Provisions for liabilities
Deferred tax
(49,156)
(24,170)
Net assets
509,634 
351,335 
Capital and reserves
Called up share capital
3 
3 
Profit and loss account
509,631 
351,332 
Shareholders' funds
509,634 
351,335 
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 December 2025 and were signed on its behalf by
Ryan Pollard Director Company Registration No. SC432162
- 4 -
RDI Renewables Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
RDI Renewables Ltd is a private company, limited by shares, registered in Scotland, registration number SC432162. The registered office is Unit 4B, Ormlie Industrial Estate, Thurso, KW14 7QU, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
over 10-50 years
Plant & machinery
25% reducing balance
Motor vehicles
over 5 years
Fixtures & fittings
over 3-5 years
Computer equipment
over 3 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
- 5 -
RDI Renewables Ltd Notes to the Accounts for the year ended 30 September 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
153,307 
57,259 
160,540 
13,266 
8,574 
392,946 
Additions
- 
2,646 
128,708 
- 
5,440 
136,794 
Disposals
- 
- 
(65,961)
- 
- 
(65,961)
At 30 September 2025
153,307 
59,905 
223,287 
13,266 
14,014 
463,779 
Depreciation
At 1 October 2024
5,831 
42,015 
92,446 
5,751 
8,574 
154,617 
Charge for the year
3,999 
4,472 
21,649 
1,990 
1,813 
33,923 
On disposals
- 
- 
(65,961)
- 
- 
(65,961)
At 30 September 2025
9,830 
46,487 
48,134 
7,741 
10,387 
122,579 
Net book value
At 30 September 2025
143,477 
13,418 
175,153 
5,525 
3,627 
341,200 
At 30 September 2024
147,476 
15,244 
68,094 
7,515 
- 
238,329 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
71,598 
77,516 
Accrued income and prepayments
1,026 
877 
Other debtors
24,073 
- 
96,697 
78,393 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
16,243 
Trade creditors
66,135 
39,827 
Taxes and social security
36,402 
17,771 
Other creditors
274,804 
291,715 
377,341 
365,556 
- 6 -
RDI Renewables Ltd Notes to the Accounts for the year ended 30 September 2025
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ryan Pollard
Loan
(38,751)
8,961 
(38,751)
8,961 
(38,751)
8,961 
(38,751)
8,961 
All advances made during the year were on an interest free basis, had no fixed repayment date and were unsecured.
8
Average number of employees
During the year the average number of employees was 14 (2024: 10).
- 7 -