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Registered number: 09049628










RFA (UK) LIMITED










ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
RFA (UK) LIMITED
 
 
COMPANY INFORMATION


Directors
Michael Asher (resigned 17 November 2025)
Richard Fleischman (resigned 10 June 2025)
Yohan Kim (resigned 17 November 2025)
Charles Paul 
George Ralph 
Christopher Turek (appointed 17 November 2025)




Registered number
09049628



Registered office
7-10 Chandos Street
Second Floor

London

W1G 9DQ




Independent auditor
MHA

Century House

The Lakes

Northampton

NN4 7HD







 
RFA (UK) LIMITED
 

CONTENTS



Page
Group Strategic Report
 
1 - 3
Directors' Report
 
4 - 5
Independent Auditor's Report
 
6 - 9
Consolidated Statement of Comprehensive Income
 
10
Consolidated Balance Sheet
 
11
Company Balance Sheet
 
12
Consolidated Statement of Changes in Equity
 
13
Company Statement of Changes in Equity
 
14
Consolidated Statement of Cash Flows
 
15
Consolidated Analysis of Net Debt
 
16
Notes to the Financial Statements
 
17 - 33


 
RFA (UK) LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
 
The directors present their Strategic Report for the Group. 

Strategy and business model

Founded in 1989, RFA Inc. (Richard Fleischman & Associates) is a trusted technology partner to over 600 clients globally. Offering a full range of technology solutions, public cloud services and with global data centre operations and industry-leading service, RFA serves the IT and Technology needs across the whole of the Financial and Legal sectors. RFA’s expertise meets the industry-specific needs of our clients, from cloud-based and onsite solutions, comprehensive IT compliance and cybersecurity services, development and automation technologies, database management, disaster recovery, fully managed IT and project management. RFA delivers scalable, reliable and secure enterprise-grade technology infrastructure to our clients by bringing together the combined resources of a seasoned executive team, carefully vetted engineers, and a trusted group of partner companies. RFA is headquartered in New York City with a second HQ in London, UK – additional global offices New Jersey, Massachusetts, California, Miami, Paris, Madrid, Tokyo, Singapore, Philippines and India. RFA (UK) Limited, RFA Sarl and Richard Fleischman & Associates are separate entities wholly owned by Richard Fleischman.

RFA offers a complete range of technology solutions designed to be scalable, secure, and reliable, allowing our clients to focus on their core businesses. Over 600 hedge funds, private equity funds, fund of funds, private wealth management, investment management, and law firms rely on RFA to provide enterprise-grade technology and support to keep their businesses running smoothly. 

RFA does this with:

• Dedicated technical support and account management
• 24/7/365 customer service from RFA staff
• Skilled technicians with subject matter expertise and the most current certifications.

RFA provides the following services:

• RFA Multi-Cloud Platforms
• Fully Managed IT
• Mobile Solutions & Unified Communications
• Data Centre Services
• Disaster Recovery and Business Continuity
• Cybersecurity and Compliance
• Database Development & Management
• Project Services

Page 1

 
RFA (UK) LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Business Opportunity in Luxembourg
 
The Group launched in 2022 an application to obtain the PFS (Professionals of the Financial Sector) certification with the Luxembourg’s regulator called CSSF (Commission de Surveillance du Secteur Financier), the submission of all required documents have been forwarded to the regulator in Q2 2024, therefore, the company might be granted with the PSF certification within the second semester of 2024. In obtaining a PFS certificate, it would allow the company to increase its expansion within the Luxembourg’s market as well as across Europe.  

Business Review

Turnover in 2024 increased by £0.9m from the total of £14.4m in 2023. All revenue categories experienced growth in 2024 compared to 2023. Gross Margin in the period increased £1.3m compared to 2023 driven by increased mix toward recurring revenue and global efforts to right size the COGS basis. 

On June 10 2025, RFA Inc was acquired by Titan MSP, backed by General Catalyst’s $1.5 billion venture buyout fund, RFA Inc and the wider Group is benefitting from the substantial financial strength and strategic resources of Titan. General Catalyst’s recent investment in Titan reflects a long-term commitment to redefining managed IT services through the integration of AI and automation technologies. As reported by The Wall Street Journal, Titan and General Catalyst are partnering to build the world’s first AI-native managed service platform—one designed to double or triple operational efficiency and profitability across the companies it acquires, like RFA. RFA, as the initial platform investment, is central to this vision and is expected to be a leader in deploying AI-driven automation across service delivery, cybersecurity monitoring, and client experience enhancement.

With Titan’s strong capital backing and focus on global expansion, RFA Inc and its subsidiaries like RFA UK and RFA Luxembourg are positioned for sustained growth, stability, and will be supported by Titan’s ongoing investment in product innovation, engineering talent, and strategic partnerships. Taken together, these factors provide clear assurance of RFA UK’s continued financial well-being and its integral role within a growing, well-capitalized technology company.

Principal risks and uncertainties
 
The directors have identified the following principal risks and uncertainties affecting the Group:

Business Interruption and Product/Service Failure

The directors remain alert to the impact of business interruption the Group may suffer when its operations are disrupted. This loss includes both observable components, such as reduced sales and increased costs of working, and hidden components, such loss of future revenue streams due to potential reputational damage. 

Rapid Technological Advancements

The IT industry is characterized by rapid technological advancements and innovations. While this presents opportunities, it also brings the risk of obsolescence or being outpaced by competitors. IT services companies such as RFA need to stay updated on emerging technologies, invest in research and development, and adapt their service offerings to remain relevant in the market. 

Talent Management and Skills Gap

The demand for skilled IT professionals often exceeds the available talent pool. Therefore, RFA may face challenges in recruiting and retaining top talent, particularly in niche or specialized areas. The skills gap and the need for continuous training and upskilling can impact service quality, project delivery, and overall competitiveness.

 
Page 2

 
RFA (UK) LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Data Security and Privacy

The directors remain alert with many data security threats that RFA may face. Some of these threats include malware, ransomware, phishing attacks, social engineering and others. By including several risk mitigation strategies the Group is mitigating the data security and privacy risk using the following 7 initiatives:

• Establishing network access controls,
• Implementing firewalls and antivirus software,
• Creating a patch management schedules,
• Monitoring network traffic,
• Building the incidents response plan,
• Examining the physical security of customers business,
• Minimizing cyber-attack surface.

Financial key performance indicators
 
Apart from those measures identified above in the business review, the directors are of the opinion that no further inclusion of financial and non-financial key performance indicators is necessary for an understanding of the development, performance or position of the Group’s business.


This report was approved by the board and signed on its behalf.



................................................
Charles Paul
Director

Date: 11 December 2025

Page 3

 
RFA (UK) LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £1,776,195 (2023 - £1,487,362). The directors do not propose a dividend. 

Directors

The directors who served during the year were:

Michael Asher (resigned 17 November 2025)
Richard Fleischman (resigned 10 June 2025)
Yohan Kim (resigned 17 November 2025)
Charles Paul 
George Ralph 

Future developments

The directors intend for the Group to continue its strategy as discussed in the Strategic Report.

Page 4

 
RFA (UK) LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:

• so far as the director is aware, there is no relevant audit information of which the Group and the         Group's auditor is unaware, and

• the director has taken all the steps that ought to have been taken as a director in order to be aware of any   relevant audit information and to establish that the Group and the Group's auditor is aware of that     information

Post balance sheet events

On June 10, 2025, RFA was acquired by Titan MSP as detailed in the strategic report.

Auditor

The auditor, MHA, previously traded through the legal entity MacIntyre Hudson LLP. In response to regulatory changes, MacIntyre Hudson LLP ceased to hold an audit registration with the engagement transitioning to MHA Audit Services LLP.

MHA will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





Charles Paul
Director

Date: 11 December 2025

Page 5

 
RFA (UK) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RFA (UK) LIMITED
 

Opinion


We have audited the financial statements of RFA (UK) Limited (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 December 2024, which comprise the Consolidated Statement of Comprehensive Income, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 31 December 2024 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 6

 
RFA (UK) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RFA (UK) LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 7

 
RFA (UK) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RFA (UK) LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.


Auditor responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• Enquiry of management around actual and potential litigation and claims;
• Performing audit work over the risk of management override of controls, including testing of journal    entries and other adjustments for appropriateness, evaluating the business rationale of significant     transactions outside the normal course of business and review of accounting estimates for bias;
• Reviewing financial statement disclosures and testing supporting documentation to assess compliance    with applicable laws and regulations.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.


Page 8

 
RFA (UK) LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RFA (UK) LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of 
the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's 
members those matters we are required to state to them in an Auditors' Report and for no other purpose. To 
the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company 
and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. 





Richard Powell BA FCA (Senior Statutory Auditor)
for and on behalf of
MHA
Statutory Auditor
Northampton, United Kingdom

Date: 
 
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542).
16 December 2025
Page 9

 
RFA (UK) LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
Note
£
£

  

Turnover
 4 
15,339,255
14,377,705

Cost of sales
  
(8,322,064)
(8,655,676)

Gross profit
  
7,017,191
5,722,029

Administrative expenses
  
(5,181,198)
(4,367,145)

Other operating income
 5 
-
270,123

Operating profit
 6 
1,835,993
1,625,007

Interest receivable and similar income
 10 
995
787

Profit before taxation
  
1,836,988
1,625,794

Tax on profit
 11 
(60,793)
(138,432)

Profit for the financial year
  
1,776,195
1,487,362

  

Currency translation differences
  
(137,067)
(23,778)

Other comprehensive income for the year
  
(137,067)
(23,778)

Total comprehensive income for the year
  
1,639,128
1,463,584

Profit for the year attributable to:
  

Non-controlling interests
  
24,282
154,058

Owners of the parent Company
  
1,751,913
1,333,304

  
1,776,195
1,487,362

Total comprehensive income for the year attributable to:
  

Non-controlling interest
  
24,282
154,058

Owners of the parent Company
  
1,614,846
1,309,526

  
1,639,128
1,463,584

The notes on pages 17 to 33 form part of these financial statements.

Page 10

 
RFA (UK) LIMITED
REGISTERED NUMBER: 09049628

CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 12 
-
-

Tangible assets
 13 
100,713
181,794

  
100,713
181,794

Current assets
  

Debtors: amounts falling due within one year
 15 
4,237,811
3,782,446

Cash at bank and in hand
 16 
453,209
551,985

  
4,691,020
4,334,431

Creditors: amounts falling due within one year
 17 
(3,535,235)
(4,944,824)

Net current assets/(liabilities)
  
 
 
1,155,785
 
 
(610,393)

Total assets less current liabilities
  
1,256,498
(428,599)

Net assets/(liabilities)
  
1,256,498
(428,599)


Capital and reserves
  

Called up share capital 
 18 
1
1

Capital redemption reserve
 19 
2,106,978
2,106,978

Other reserves
 19 
176,550
130,581

Profit and loss account
 19 
(1,755,548)
(3,370,394)

Equity attributable to owners of the parent Company
  
527,981
(1,132,834)

Non-controlling interests
  
728,517
704,235

  
1,256,498
(428,599)


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Charles Paul
Director

Date: 11 December 2025

The notes on pages 17 to 33 form part of these financial statements.

Page 11

 
RFA (UK) LIMITED
REGISTERED NUMBER: 09049628

COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 12 
-
-

Tangible assets
 13 
84,724
125,866

Investments
 14 
9,599
9,599

  
94,323
135,465

Current assets
  

Debtors: amounts falling due within one year
 15 
2,294,230
2,803,139

Cash at bank and in hand
 16 
412,006
335,662

  
2,706,236
3,138,801

Creditors: amounts falling due within one year
 17 
(3,707,285)
(6,270,765)

Net current liabilities
  
 
 
(1,001,049)
 
 
(3,131,964)

Total assets less current liabilities
  
(906,726)
(2,996,499)

Net liabilities
  
(906,726)
(2,996,499)


Capital and reserves
  

Called up share capital 
 18 
1
1

Capital redemption reserve
 19 
2,106,978
2,106,978

Profit and loss account
 19 
(3,013,705)
(5,103,478)

  
(906,726)
(2,996,499)


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
Charles Paul
Director

Date: 11 December 2025

The notes on pages 17 to 33 form part of these financial statements.

Page 12
 

 
RFA (UK) LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024



Called up  share  capital
Capital redemption reserve
Other reserves
Profit and loss account
Equity attributable to owners of parent Company
Non-controlling interests
Total equity


£
£
£
£
£
£
£



At 1 January 2023
1
2,106,978
38,457
(4,679,920)
(2,534,484)
442,657
(2,091,827)



Comprehensive income for the year


Profit for the year
-
-
-
1,333,304
1,333,304
154,058
1,487,362


Currency translation differences
-
-
-
(23,778)
(23,778)
-
(23,778)

Total comprehensive income for the year
-
-
-
1,309,526
1,309,526
154,058
1,463,584


Net wealth reserve
-
-
90,876
-
90,876
-
90,876


Legal reserve
-
-
1,248
-
1,248
-
1,248


Disposal of subsidiary
-
-
-
-
-
107,520
107,520





At 1 January 2024
1
2,106,978
130,581
(3,370,394)
(1,132,834)
704,235
(428,599)



Comprehensive income for the year


Profit for the year
-
-
-
1,751,913
1,751,913
24,282
1,776,195


Currency translation differences
-
-
-
(137,067)
(137,067)
-
(137,067)

Total comprehensive income for the year
-
-
-
1,614,846
1,614,846
24,282
1,639,128


Net wealth reserve
-
-
45,969
-
45,969
-
45,969



At 31 December 2024
1
2,106,978
176,550
(1,755,548)
527,981
728,517
1,256,498



Page 13
 
RFA (UK) LIMITED
 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£


At 1 January 2023
1
2,106,978
(5,678,450)
(3,571,471)


Comprehensive income for the year

Profit for the year
-
-
574,972
574,972



At 1 January 2024
1
2,106,978
(5,103,478)
(2,996,499)


Comprehensive income for the year

Profit for the year
-
-
2,089,773
2,089,773


At 31 December 2024
1
2,106,978
(3,013,705)
(906,726)


The notes on pages 17 to 33 form part of these financial statements.

Page 14

 
RFA (UK) LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£
£

Cash flows from operating activities

Profit for the financial year
1,776,195
1,487,362

Adjustments for:

Depreciation of tangible assets
47,747
69,202

Loss on disposal of tangible assets
33,334
-

Interest received
(995)
(787)

Profit on disposal of subsidiary
-
(270,123)

Foreign exchange movement
(91,098)
149,675

(Increase)/decrease in amounts owed by group undertakings
(1,549,600)
-

Taxation charge
60,793
138,432

Decrease/(increase) in debtors
1,094,235
(1,581,761)

(Decrease)/increase in creditors
(964,098)
1,175,161

(Decrease) in amounts owed to group undertakings
(122,264)
(1,269,787)

Corporation tax (paid)/received
(384,020)
254,327

Net cash generated from operating activities

(99,771)
151,701


Cash flows from investing activities

Purchase of tangible fixed assets
-
(34,808)

Interest received
995
787

Disposal of subsidiary
-
19,450

Net cash from investing activities

995
(14,571)


Net (decrease)/increase in cash and cash equivalents
(98,776)
137,130

Cash and cash equivalents at beginning of year
551,985
414,855

Cash and cash equivalents at the end of year
453,209
551,985


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
453,209
551,985

453,209
551,985


The notes on pages 17 to 33 form part of these financial statements.

Page 15

 
RFA (UK) LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 DECEMBER 2024




At 1 January 2024
Cash flows
At 31 December 2024
£

£

£

Cash at bank and in hand

551,985

(98,776)

453,209


551,985
(98,776)
453,209

The notes on pages 17 to 33 form part of these financial statements.

Page 16

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

RFA (UK) Limited is a private company limited by shares, incorporated in England and Wales with registered number 09049628. The registered office address of the Company is 7-10 Chandos Street, Second Floor, London, W1G 9DQ

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of Comprehensive Income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Statement of Comprehensive Income from the date on which control is obtained. They are deconsolidated from the date control ceases.

Page 17

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Going concern

During the year the Group reported a profit for the year of £1,776,195 (2023 – £1,487,362).  Historically the Group has met its day-to-day working capital requirements through financing as provided by the ultimate parent undertaking.

With the combination of continued revenue growth and expense rationalization, the Group has begun to create net profit and excess working capital.  During the fourth quarter of 2024, into 2025 and projecting forward, the Group has become working capital self-sufficient and had begun the process of reducing intercompany balances with the Parent Company.

In the event working capital improvements regress, the Parent Company has provided a letter of support and will continue to provide necessary financial support to RFA (UK) and it's subsidiary for at least eighteen months from the date of signing these financial statements.  The Directors have considered the Group’s business activities and how it generates value, the main tends and factors likely to affect future development, business performance and the position of the Group as described in the “Business Review”.

As a result of this review, the directors consider it appropriate to classify the Group as a going concern – possessing adequate resources to continue in operational existence for the foreseeable future and free from any material uncertainties.  The Group continues to adopt the going concern basis in preparing its financial statements.

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Consolidated Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

On consolidation, the results of overseas operations are translated into Sterling at rates approximating to those ruling when the transactions took place. All assets and liabilities of overseas operations are translated at the rate ruling at the reporting date. Exchange differences arising on translating the opening net assets at opening rate and the results of overseas operations at actual
Page 18

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.4
Foreign currency translation (continued)

rate are recognised in other comprehensive income.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Group has transferred the significant risks and rewards of ownership to the buyer;
the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.6

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 19

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.8

Interest income

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

 
2.9

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.10

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 balance sheet date in the countries where the Company and the Group operate and generate income.


Page 20

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.11

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Development expenditure
-
4
years
Computer software
-
3
years

 
2.12

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.

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:

Leasehold improvements
-
10 years
Fixtures and fittings
-
7 years
Computer equipment
-
5 years

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.

 
2.13

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.14

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 21

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.15

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.16

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.17

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Group's Balance Sheet when the Group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

Page 22

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.17
Financial instruments (continued)

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.

Page 23

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the Group's accounting policies, which are described in note 2, management is required to make judgments, estimates and assumptions about the carrying values of assets and liabilities that are not readily separated from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty relate to depreciation, amortisation and bad debt provisions. The rates of depreciation and amortisation applied to fixed and intangible assets are based on the experience of the business in the consumption of economic value of each class of asset. A bad debt provision of £488,787 (2023 - £110,006) has been included for specific debts which are not deemed to be recoverable based on the experience and expectations of the business. 


4.


Turnover

The whole of the turnover is attributable to the principal activity of the Group.

Analysis of turnover by country of destination:

2024
2023
£
£

Europe
15,339,255
14,377,705



5.


Other operating income

2024
2023
£
£

Profit on disposal of subsidiary
-
270,123



6.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Exchange differences
9,718
(10,689)

Other operating lease rentals
508,900
621,440

Page 24

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Auditor's remuneration

During the year, the Group obtained the following services from the Company's auditor:


2024
2023
£
£

Fees payable to the Company's auditor for the audit of the consolidated and parent Company's financial statements
42,625
46,500

Fees payable to the Company's auditor in respect of:

Taxation compliance services
2,100
1,500


8.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Wages and salaries
6,319,292
6,365,976
5,202,166
5,167,159

Social security costs
598,516
753,190
507,947
541,022

Cost of defined contribution scheme
155,645
160,571
155,645
160,571

7,073,453
7,279,737
5,865,758
5,868,752


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2024
        2023
        2024
        2023
            No.
            No.
            No.
            No.









Admin
8
5
5
4



Client facing (COGS labour)
49
59
44
53



Sales
7
5
6
4



Management
2
3
1
2

66
72
56
63

Page 25

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

9.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
238,616
281,888

Group contributions to defined contribution pension schemes
11,146
7,500

249,762
289,388


During the year retirement benefits were accruing to 1 director (2023 - 1) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £238,616 (2023 - £281,888).

The value of the Group's contributions paid to a defined benefit pension scheme in respect of the highest paid director amounted to £11,146 (2023 - £7,500).


10.


Interest receivable

2024
2023
£
£


Other interest receivable
995
787


11.


Taxation


2024
2023
£
£


Foreign tax


Foreign tax on income for the year
60,793
138,432

60,793
138,432

Total current tax
60,793
138,432

Deferred tax

Total deferred tax
-
-


Tax on profit
60,793
138,432
Page 26

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
11.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of 25% (2023 - 23.5%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
1,836,988
1,625,794


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.5%)
459,247
382,062

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
70,940
1,166

Short-term timing difference leading to an increase (decrease) in taxation
10,286
(11,171)

Losses utilised in the year
(500,992)
(194,711)

Foreign taxes
21,312
(38,914)

Total tax charge for the year
60,793
138,432


Factors that may affect future tax charges

The Group and Company have losses carried forward of £3,114,472.

Page 27

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

12.


Intangible assets

Group and Company





Development expenditure
Computer software
Total

£
£
£



Cost


At 1 January 2024
509
8,688
9,197



At 31 December 2024

509
8,688
9,197



Amortisation


At 1 January 2024
509
8,688
9,197



At 31 December 2024

509
8,688
9,197



Net book value



At 31 December 2024
-
-
-



At 31 December 2023
-
-
-





Page 28

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

13.


Tangible fixed assets

Group






Leasehold improvements
Fixtures and fittings
Computer equipment
Total

£
£
£
£



Cost


At 1 January 2024
11,205
56,765
764,149
832,119


Disposals
(11,205)
-
(435,593)
(446,798)



At 31 December 2024

-
56,765
328,556
385,321



Depreciation


At 1 January 2024
9,287
26,862
614,176
650,325


Charge for the year on owned assets
1,918
9,458
36,371
47,747


Disposals
(11,205)
-
(402,259)
(413,464)



At 31 December 2024

-
36,320
248,288
284,608



Net book value



At 31 December 2024
-
20,445
80,268
100,713



At 31 December 2023
1,918
29,903
149,973
181,794

Page 29

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

           13.Tangible fixed assets (continued)


Company






Leasehold improvements
Fixtures and fittings
Computer equipment
Total

£
£
£
£

Cost


At 1 January 2024
11,205
38,022
546,438
595,665


Disposals
(11,205)
-
(402,259)
(413,464)



At 31 December 2024

-
38,022
144,179
182,201



Depreciation


At 1 January 2024
9,287
25,190
435,322
469,799


Charge for the year on owned assets
1,918
6,710
32,514
41,142


Disposals
(11,205)
-
(402,259)
(413,464)



At 31 December 2024

-
31,900
65,577
97,477



Net book value



At 31 December 2024
-
6,122
78,602
84,724



At 31 December 2023
1,918
12,832
111,116
125,866






Page 30

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

14.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost


At 1 January 2024
9,599



At 31 December 2024
9,599





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

RFA S.A.R.L.
L-1882 Luxembourg
Rue Guillaume J. Kroll, 12C
Ordinary
75%


15.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Trade debtors
2,118,651
2,946,621
1,905,311
2,192,562

Amounts owed by group undertakings
1,549,600
-
-
-

Other debtors
315,152
429,507
134,513
347,126

Prepayments and accrued income
254,408
406,318
254,406
263,451

4,237,811
3,782,446
2,294,230
2,803,139



16.


Cash and cash equivalents

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Cash at bank and in hand
453,209
551,985
412,006
335,662


Page 31

 
RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

17.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Trade creditors
948,627
1,450,666
747,918
1,177,241

Amounts owed to group undertakings
-
122,264
818,853
2,852,255

Corporation tax
-
323,227
-
-

Other taxation and social security
1,382,632
1,711,521
1,382,632
1,261,740

Other creditors
481,581
429,131
35,487
154,231

Accruals and deferred income
722,395
908,015
722,395
825,298

3,535,235
4,944,824
3,707,285
6,270,765



18.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



19.


Reserves

Capital redemption reserve

The capital contribution reserve represents capital contributions made by the parent company.

Other reserves

Other reserves contains the net wealth and legal reserves.

Profit and loss account

The profit and loss reserve represents cumulative profits or losses, net of dividends paid and other adjustments.

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RFA (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


20.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling £24,636 (2023 - £38,280) were payable to the fund at the balance sheet date and are included in other creditors.


21.


Commitments under operating leases

At 31 December 2024 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Not later than 1 year
247,879
244,534
195,285
195,285

Later than 1 year and not later than 5 years
179,011
374,296
179,011
374,296

426,890
618,830
374,296
569,581


22.


Related party transactions

RFA (UK) Limited is a wholly owned subsidiary within the group headed by Richard Fleischmann & Associates Inc. and has taken advantage of the exemption conferred by section 33.1A of FRS 102 'Related party disclosures' not to disclose transactions with the Richard Fleischman & Associates Inc. or other wholly owned subsidiaries within the group. 

RFA (UK) Limited has a 75% holding of RFA S.A.R.L. During the year to 31 December 2024, sales to that company were £nil (2023 - £360,627) and purchases from that company were £350,506 (2023 - £266,725). The amount owed from that company at 31 December 2024 was £397,230 (2023 - £271,914).


23.


Post balance sheet events

On 10 June 2025, the ownership of Richard Fleischman & Associates, Inc. changed following the acquisition of 100% of the issued share capital by Titan MSP from Richard Fleischman. This change of ownership does not affect the financial position of the Group as at 31 December 2024. 


24.


Controlling party

RFA (UK) Limited is the smallest group which prepares consolidated accounts. Richard Fleischman & Associates Inc. as head of the Group, is the largest entity in which the group is consolidated. The ultimate controlling party is Titan MSP.

Richard Fleischman & Associates Inc. has a registered office address of 330 Madison Avenue, New York, NT 10017, USA and is incorporated in the United States of America.

 
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