Rdem Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Rdem Limited for the year ended 30 March 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rdem Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Rdem Limited , as a body, in accordance with the terms of our engagement letter dated 20 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Rdem Limited and state those matters that we have agreed to state to the directors of Rdem Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rdem Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Rdem Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rdem Limited . You consider that Rdem Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rdem Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th December 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

Page 1

Page 2

Rdem Limited

Balance Sheet

As At 30 March 2025

Balance Sheet

Registered number: 07207330

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		28,748		30,330

			28,748		30,330
CURRENT ASSETS
Stocks	5	270,094		294,000
Debtors	6	1,044,867		771,052
Cash at bank and in hand		14,584		148

		1,329,545		1,065,200
Creditors: Amounts Falling Due Within One Year	7	(1,349,034 )		(1,073,151 )

NET CURRENT ASSETS (LIABILITIES)			(19,489 )		(7,951 )

TOTAL ASSETS LESS CURRENT LIABILITIES			9,259		22,379

Creditors: Amounts Falling Due After More Than One Year	8		(3,456 )		(14,469 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(5,462 )		(7,582 )

NET ASSETS			341		328

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			339		326

SHAREHOLDERS' FUNDS			341		328

Page 2

Page 3

Rdem Limited

Balance Sheet (continued)

As At 30 March 2025

For the year ending 30 March 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Robson

Director

4th December 2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Rdem Limited

Notes to the Financial Statements

For The Year Ended 30 March 2025

Notes to the Financial Statements

1. General Information

Rdem Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07207330 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts, rebates and value added taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing balance
Fixtures & Fittings	15% Reducing balance
Computer Equipment	33.33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Page 4

Page 5

Rdem Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 9)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 31 March 2024	65,491	6,344	10,075	81,910
Additions	-	-	5,866	5,866

As at 30 March 2025	65,491	6,344	15,941	87,776

Depreciation
As at 31 March 2024	43,440	3,962	4,178	51,580
Provided during the period	4,410	358	2,680	7,448

As at 30 March 2025	47,850	4,320	6,858	59,028

Net Book Value
As at 30 March 2025	17,641	2,024	9,083	28,748

As at 31 March 2024	22,051	2,382	5,897	30,330

5. Stocks

	2025	2024
	£	£
Work in progress	270,094	294,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,121	33,484
Amounts owed by participating interests	268,229	174,237
Other debtors	770,517	563,331

	1,044,867	771,052

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	820,042	708,881
Bank loans and overdrafts	17,324	15,146
Other creditors	59,735	36,456
Taxation and social security	451,933	312,668

	1,349,034	1,073,151

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,456	14,469

Page 5

Page 6

Rdem Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	5,462	7,582

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 31 March 2024	7,582	7,582
Utilised	(2,120 )	(2,120)

Balance at 30 March 2025	5,462	5,462

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1 each	2	2

12. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the year:

	As at 31 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 March 2025
	£	£	£	£	£
Mrs Alison Everett	246,318	48,680	5,938	-	289,060
Mr Alan Robson	246,319	48,680	5,938	-	289,060

The above loan is unsecured and repayable on demand. Interest has been charged.

13. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Page 6