REGISTERED NUMBER: SC245847 (Scotland)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

RDC 2022 Limited

Page

Company Information

1

Report of the Accountants

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mr R D Clark

REGISTERED OFFICE:

Rockhaven

Stotfield Road

Lossiemouth

IV31 6QR

REGISTERED NUMBER:

SC245847 (Scotland)

ACCOUNTANTS:

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30th September 2025 set out on pages four to eight and you consider that the company is exempt from an audit.

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 information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

20th May 2026

FIXED ASSETS

Investments

4

145,910

145,910

Investment property

5

755,000

1,435,000

900,910

1,580,910

CURRENT ASSETS

Debtors

6

4,332,879

3,506,919

Investments

7

5,000

5,000

Cash at bank

124,173

201,800

4,462,052

3,713,719

CREDITORS

Amounts falling due within one year

8

121,732

152,266

NET CURRENT ASSETS

4,340,320

3,561,453

TOTAL ASSETS LESS CURRENT LIABILITIES

5,241,230

5,142,363

PROVISIONS FOR LIABILITIES

66,716

88,360

NET ASSETS

5,174,514

5,054,003

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Non-distributable reserves

213,601

512,972

Retained earnings

4,945,913

4,526,031

SHAREHOLDERS' FUNDS

5,174,514

5,054,003

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20th May 2026 and were signed by:

Mr R D Clark - Director

1.	STATUTORY INFORMATION

RDC 2022 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

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

Turnover is recognised at the point of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Other

investments

£

Cost

At 1st October 2024

and 30th September 2025

145,910

Net book value

At 30th September 2025

145,910

At 30th September 2024

145,910

5.	INVESTMENT PROPERTY

Total

£

Fair value

At 1st October 2024

1,435,000

Additions

110,310

Disposals

(538,424

)

Revaluations

(251,886

)

At 30th September 2025

755,000

Net book value

At 30th September 2025

755,000

At 30th September 2024

1,435,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2018

276,515

Valuation in 2023

643,774

Valuation in 2024

(388,086

)

Valuation in 2025

(251,886

)

Cost

474,683

755,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

3,516,183

3,502,931

Other debtors

330,000

-

Stotfield loan account

485,197

-

VAT

-

2,826

Prepayments

1,499

1,162

4,332,879

3,506,919

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

5,000

5,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

13,264

6,217

Tax

102,392

30,114

VAT

793

-

Other creditors

-

88,036

Stotfield loan

-

23,223

Directors' loan accounts

383

176

Accrued expenses

4,900

4,500

121,732

152,266

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY