Company Registration No. 06657162 (England and Wales)
R & D Products UK Limited
Unaudited accounts
for the year ended 31 August 2025
R & D Products UK Limited
Unaudited accounts
Contents
R & D Products UK Limited
Statement of financial position
as at 31 August 2025
Tangible assets
334,414
359,767
Inventories
218,985
271,031
Cash at bank and in hand
566,906
449,834
Creditors: amounts falling due within one year
(367,954)
(397,746)
Net current assets
842,409
728,978
Total assets less current liabilities
1,176,823
1,088,745
Provisions for liabilities
Deferred tax
(81,907)
(87,872)
Net assets
1,094,916
1,000,873
Called up share capital
2
2
Profit and loss account
1,094,914
1,000,871
Shareholders' funds
1,094,916
1,000,873
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by
Mr R Womersley
Director
Company Registration No. 06657162
R & D Products UK Limited
Notes to the Accounts
for the year ended 31 August 2025
R & D Products UK Limited is a private company, limited by shares, registered in England and Wales, registration number 06657162. The registered office is Unit 3 Victoria Mills, Westgate, Cleckheaton, West Yorkshire, BD19 5DR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in pounds sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% on a straight line basis
Plant & machinery
10% on a reducing balance basis
Motor vehicles
25% on a reducing balance basis
Fixtures & fittings
10% on a reducing balance basis
Computer equipment
33% on a straight line basis
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
R & D Products UK Limited
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Expenditure on research and development is written off in the year in which it is incurred.
4
Intangible fixed assets
Goodwill
At 1 September 2024
26,000
At 1 September 2024
26,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 September 2024
89,618
540,373
26,950
12,577
3,618
673,136
Additions
-
11,223
-
-
-
11,223
At 31 August 2025
89,618
551,596
26,950
12,577
3,618
684,359
At 1 September 2024
30,079
252,679
20,555
8,850
1,206
313,369
Charge for the year
4,465
29,892
640
373
1,206
36,576
At 31 August 2025
34,544
282,571
21,195
9,223
2,412
349,945
At 31 August 2025
55,074
269,025
5,755
3,354
1,206
334,414
At 31 August 2024
59,539
287,694
6,395
3,727
2,412
359,767
Amounts falling due within one year
Trade debtors
408,143
391,238
Accrued income and prepayments
16,329
14,621
R & D Products UK Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
177,671
185,321
Taxes and social security
57,867
59,545
Other creditors
1,347
3,964
Loans from directors
61
45
8
Average number of employees
During the year the average number of employees was 16 (2024: 16).