Registration number: 09732339

RDL Consulting Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

RDL Consulting Limited

Company Information

Directors

K J Dednum I H Rudland

Company secretary

K J Dednum

Registered office

111-113 High Street Evesham Worcestershire England WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

RDL Consulting Limited

(Registration number: 09732339)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	1,333
Tangible assets	5	7,887	1,624
		7,887	2,957
Current assets
Debtors	6	425,284	351,793
Cash at bank and in hand		263,081	311,189
		688,365	662,982
Creditors: Amounts falling due within one year	7	(114,491)	(137,206)
Net current assets		573,874	525,776
Total assets less current liabilities		581,761	528,733
Provisions for liabilities		(1,972)	(406)
Net assets		579,789	528,327
Capital and reserves
Called up share capital	8	112	112
Retained earnings		579,677	528,215
Shareholders' funds		579,789	528,327

For the financial year ending 31 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 and 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 4 December 2025 and signed on its behalf by:
 

......................................... K J Dednum Company secretary and director

......................................... I H Rudland Director

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales, UK.

The address of its registered office is:
111-113 High Street
Evesham
Worcestershire
WR11 4XP
England

The principal place of business is:
Suite 9 2nd Floor
Kenward House, High Street
Hartley Wintney
Hook
RG27 8NY
United Kingdom

These financial statements were authorised for issue by the Board on 4 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

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.

Tax

The tax expense for the period comprises current and deferred 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.

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Fixtures and fittings	20% straight line
Office equipment	33% straight line

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
Computer software	over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2024	7,294	7,294
At 31 March 2025	7,294	7,294
Amortisation
At 1 April 2024	5,961	5,961
Amortisation charge	1,333	1,333
At 31 March 2025	7,294	7,294
Carrying amount
At 31 March 2025	-	-
At 31 March 2024	1,333	1,333

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	1,591	5,494	7,085
Additions	7,290	2,665	9,955
Disposals	(1,591)	(1,956)	(3,547)
At 31 March 2025	7,290	6,203	13,493
Depreciation
At 1 April 2024	1,387	4,074	5,461
Charge for the year	1,458	1,796	3,254
Eliminated on disposal	(1,387)	(1,722)	(3,109)
At 31 March 2025	1,458	4,148	5,606
Carrying amount
At 31 March 2025	5,832	2,055	7,887
At 31 March 2024	204	1,420	1,624

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		46,713	94,697
Amounts owed by related parties	11	232,714	232,310
Prepayments		10,514	9,740
Other debtors		135,343	15,046
		425,284	351,793

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	6,992	6,618
Taxation and social security	96,701	89,499
Accruals and deferred income	3,466	3,460
Other creditors	7,332	37,629
	114,491	137,206

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	56	56	56	56
A Ordinary shares of £1 each	28	28	28	28
B Ordinary shares of £1 each	28	28	28	28
	112	112	112	112

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

9	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	6,334	2,822
Later than one year and not later than five years	7,445	-
	13,779	2,822

The amount of non-cancellable operating lease payments recognised as an expense during the year was £15,725 (2024 - £6,773).

10

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £3,093.75 (2024 - £2,487.00) per each A Ordinary shares		86,625		69,636
Interim dividend of £3,093.75 (2024 - £2,487.00) per each B Ordinary shares		86,625		69,636
		173,250		139,272

11	Related party transactions

Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions, including dividend payments to it's shareholders.

Transactions with directors

2025	At 1 April 2024 £	Advances to director £	At 31 March 2025 £
I H Rudland
Overdrawn director loan	-	15,797	15,797
K J Dednum
Overdrawn director loan	-	12,547	12,547

Directors' remuneration

The directors' remuneration for the year was as follows:

RDL Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

	2025 £	2024 £
Remuneration	25,671	25,140
Contributions paid to money purchase schemes	75,000	-
	100,671	25,140

During the year the number of directors who were receiving benefits and share incentives was as follows:

	2025 No.	2024 No.
Accruing benefits under money purchase pension scheme	2	-