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Company registration number:
05888780
Rizkmccay Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Rizkmccay Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Rizkmccay Limited
Year ended
30 September 2025
As described on the statement of financial position, the Board of Directors of
Rizkmccay Limited
are responsible for the preparation of the
financial statements
for the year ended
30 September 2025
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
A R & H Accountancy Services Limited
1 Buckland Drive
Woodborough
Nottinghamshire
NG14 6EU
United Kingdom
Date:
19 December 2025
Rizkmccay Limited
Statement of Financial Position
30 September 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 6 | 11,166 |  | 15,768 |
Current assets |  |  |  |  |
Stocks |  | 2,096 |  | 9,188 |
Debtors | 7 | 182,993 |  | 151,010 |
Cash at bank and in hand |  | 450,448 |  | 237,968 |
|  | 635,537 |  | 398,166 |
Creditors: amounts falling due within one year | 8 | (290,389 | ) | (272,985 | )
Net current assets |  | 345,148 |  | 125,181 |
Total assets less current liabilities |  | 356,314 |  | 140,949 |
Creditors: amounts falling due after more than one year | 9 | (269,656 | ) | (7,372 | )
Provisions for liabilities |  | (2,791 | ) | (3,942 | )
Net assets |  | 83,867 |  | 129,635 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 149 |  | 159 |
Share premium |  | 19,210 |  | 19,210 |
Other reserves |  | 27 |  | 17 |
Profit and loss account |  | 64,481 |  | 110,249 |
Shareholders funds |  | 83,867 |  | 129,635 |

For the year ending
30 September 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.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
19 December 2025
, and are signed on behalf of the board by:

H Andrews
Director

Company registration number:
05888780
Rizkmccay Limited
Notes to the Financial Statements
Year ended
30 September 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
1 Sampsons Yard
,
Halifax House
,
Nottingham
,
NG1 1QN
, England.

## 2 Statement of compliance

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

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts, rebates, value added tax and other sales taxes.

## Current 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.

## Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, has been amortised evenly over its estimated useful life of two years.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill | 50% straight line

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Land and buildings | 10% straight line
Plant and machinery | 25% on reducing balance
Office equipment | 25% straight line

## Impairment

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.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Defined contribution pension plan

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.

## Share-based payments

Equity-settled share-based payment transactions are measured at fair value at the date of grant. The fair value is expensed on a straight-line basis over the vesting period, with a corresponding increase in equity. This is based upon the company's estimate of the shares or share options that will eventually vest which takes into account all vesting conditions and non-market performance conditions, with adjustments being made where new information indicates the number of shares or share options expected to vest differs from previous estimates.
Cash-settled share-based payment transactions are measured at the fair value of the liability. Until the liability is settled, the fair value of the liability is re-measured at each reporting date and at the date of settlement, with any changes in fair value recognised in profit or loss for the period.

## 4 Average number of employees

The average number of persons employed by the company during the year was
17
(2024:
14.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 October 2024 and 30 September 2025 | 40,000 |
Amortisation |  |
At 1 October 2024 and 30 September 2025 | 40,000 |
Carrying amount |  |
At 30 September 2025 | - |
At 30 September 2024 | - |

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 October 2024 | 7,825 |  | 58,029 |  | 65,854 |
Additions | - |  | 3,205 |  | 3,205 |
At 30 September 2025 | 7,825 |  | 61,234 |  | 69,059 |
Depreciation |  |  |  |  |  |
At 1 October 2024 | 1,564 |  | 48,522 |  | 50,086 |
Charge | 782 |  | 7,025 |  | 7,807 |
At 30 September 2025 | 2,346 |  | 55,547 |  | 57,893 |
Carrying amount |  |  |  |  |  |
At 30 September 2025 | 5,479 |  | 5,687 |  | 11,166 |
At 30 September 2024 | 6,261 |  | 9,507 |  | 15,768 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Trade debtors | 165,652 |  | 139,729 |
Other debtors | 17,341 |  | 11,281 |
| 182,993 |  | 151,010 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 49,614 |  | 10,000 |
Trade creditors | 34,870 |  | 17,595 |
Taxation and social security | 107,000 |  | 131,980 |
Other creditors | 98,905 |  | 113,410 |
| 290,389 |  | 272,985 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 269,656 |  | 7,372 |