RKB Leisure Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 11261694

RKB Leisure Limited

Filleted Unaudited Financial Statements

31 March 2025

RKB Leisure Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	24,220	16,044

Current assets

Debtors	6	12,024	32,048
Cash at bank and in hand		6,657	48,169
		--------	--------
		18,681	80,217

Creditors: amounts falling due within one year	7	123,740	185,548
		---------	---------
Net current liabilities		105,059	105,331
		---------	---------
Total assets less current liabilities		( 80,839)	( 89,287)
		--------	--------
Net liabilities		( 80,839)	( 89,287)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 80,939)	( 89,387)
	--------	--------
Shareholders deficit	( 80,839)	( 89,287)
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

RKB Leisure Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr R K Body

Director

Company registration number: 11261694

RKB Leisure Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The accounts have been prepared on a going concern basis, due to companies under common control continuing to offer their support to the company for the foreseeable future.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 April 2024	24,660	1,203	25,863
Additions	18,121	–	18,121
	--------	-------	--------
At 31 March 2025	42,781	1,203	43,984
	--------	-------	--------
Depreciation
At 1 April 2024	8,858	961	9,819
Charge for the year	9,856	89	9,945
	--------	-------	--------
At 31 March 2025	18,714	1,050	19,764
	--------	-------	--------
Carrying amount
At 31 March 2025	24,067	153	24,220
	--------	-------	--------
At 31 March 2024	15,802	242	16,044
	--------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	10,127	12,912
Other debtors	1,897	19,136
	--------	--------
	12,024	32,048
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	8,011	21,149
Social security and other taxes	18,740	3,242
Other creditors	96,989	161,157
	---------	---------
	123,740	185,548
	---------	---------

8. Related party transactions

As at the balance sheet date, the company owed trade creditor balances of £1,039 (2024: £17,713) and other creditor balances of £25,000 (2024: £60,000) to companies under common control.