REGISTERED NUMBER: 10308783 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DOWNEY RCM CONSULTING LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr I Downey

REGISTERED OFFICE:

Fraser Ross House

24 Broad Street

Stamford

Lincolnshire

PE9 1PJ

REGISTERED NUMBER:

10308783 (England and Wales)

ACCOUNTANTS:

Streets Brayshaw Morey

Chartered Accountants

Fraser Ross House

24 Broad Street

Stamford

Lincolnshire

PE9 1PJ

FIXED ASSETS

Tangible assets

5

4,727

6,303

Investment property

6

420,000

440,000

424,727

446,303

CURRENT ASSETS

Debtors

7

613

8,521

Cash at bank

16,308

47,322

16,921

55,843

CREDITORS

Amounts falling due within one year

8

7,567

18,643

NET CURRENT ASSETS

9,354

37,200

TOTAL ASSETS LESS CURRENT LIABILITIES

434,081

483,503

CREDITORS

Amounts falling due after more than one year

9

309,141

316,428

NET ASSETS

124,940

167,075

CAPITAL AND RESERVES

Called up share capital

10

2

2

Fair value reserve

11

(30,937

)

(10,937

)

Retained earnings

11

155,875

178,010

SHAREHOLDERS' FUNDS

124,940

167,075

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 30 April 2026 and were signed by:

Mr I Downey - Director

1.	STATUTORY INFORMATION

Downey Rcm Consulting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance and 20% on cost

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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

16,423

Additions

369

At 31 August 2025

16,792

DEPRECIATION

At 1 September 2024

10,120

Charge for year

1,945

At 31 August 2025

12,065

NET BOOK VALUE

At 31 August 2025

4,727

At 31 August 2024

6,303

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

440,000

Revaluations

(20,000

)

At 31 August 2025

420,000

NET BOOK VALUE

At 31 August 2025

420,000

At 31 August 2024

440,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2022

29,063

Valuation in 2023

(30,000

)

Valuation in 2024

(10,000

)

Valuation in 2025

(20,000

)

Cost

450,937

420,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

613

8,521

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

7,860

8,000

Hire purchase contracts

-

62

Taxation and social security

(422

)

9,263

Other creditors

129

1,318

7,567

18,643

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

309,141

316,428

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

A Ordinary

£1

1

1

1

Ordinary

£1

1

1

2

2

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 September 2024

178,010

(10,937

)

167,073

Deficit for the year

(38,035

)

(38,035

)

Dividends

(4,100

)

(4,100

)

Transfer of realised profit

20,000

(20,000

)

-

At 31 August 2025

155,875

(30,937

)

124,938