Registration number: 07178800

R3KJ Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

R3KJ Limited

(Registration number: 07178800)
Balance Sheet as at 30 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	2,204	1,073
Current assets
Debtors	7	201,460	202,432
Cash at bank and in hand		23,290	17,281
		224,750	219,713
Creditors: Amounts falling due within one year	8	(102,334)	(119,156)
Net current assets		122,416	100,557
Net assets		124,620	101,630
Capital and reserves
Called up share capital		8	8
Retained earnings		124,612	101,622
Shareholders' funds		124,620	101,630

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:
 

Mr R Jain Director

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 16 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	33.33% Straight Line
Fixtures and Equipment	33.33% Straight Line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	840	31

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 31 March 2024	145,000	145,000
At 30 March 2025	145,000	145,000
Amortisation
At 31 March 2024	145,000	145,000
At 30 March 2025	145,000	145,000
Carrying amount
At 30 March 2025	-	-

6	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 31 March 2024	1,724	1,724
Additions	1,972	1,972
At 30 March 2025	3,696	3,696
Depreciation
At 31 March 2024	651	651
Charge for the year	841	841
At 30 March 2025	1,492	1,492
Carrying amount
At 30 March 2025	2,204	2,204
At 30 March 2024	1,073	1,073

R3KJ Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2025

7

debtors

Current	2025 £	2024 £
Trade debtors	200,610	201,676
Prepayments	850	756
	201,460	202,432

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	79	8,668
Trade creditors		8,055	2,921
Taxation and social security		94,150	107,517
Accruals and deferred income		50	50
		102,334	119,156

9	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	79	8,668