REGISTERED NUMBER: 09733589 (England and Wales)

RK ACCOUNTANCY SERVICES LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R Rajput

Mr K Rajput

SECRETARY:

REGISTERED OFFICE:

13 Pauline Avenue

Coventry

West Midlands

CV6 7DH

REGISTERED NUMBER:

09733589 (England and Wales)

FIXED ASSETS

Intangible assets

4

4,400

4,400

Tangible assets

5

12,554

11,977

16,954

16,377

CURRENT ASSETS

Debtors

6

-

497

Cash in hand

697

1,022

697

1,519

CREDITORS

Amounts falling due within one year

7

(12,345

)

(10,453

)

NET CURRENT LIABILITIES

(11,648

)

(8,934

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,306

7,443

CREDITORS

Amounts falling due after more than one year

8

(5,070

)

(6,065

)

NET ASSETS

236

1,378

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

136

1,278

SHAREHOLDERS' FUNDS

236

1,378

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr K Rajput - Director

1.	STATUTORY INFORMATION

RK Accountancy Services Ltd 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.	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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

22,000

AMORTISATION

At 1 September 2024

and 31 August 2025

17,600

NET BOOK VALUE

At 31 August 2025

4,400

At 31 August 2024

4,400

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

26,234

Additions

3,331

At 31 August 2025

29,565

DEPRECIATION

At 1 September 2024

14,257

Charge for year

2,754

At 31 August 2025

17,011

NET BOOK VALUE

At 31 August 2025

12,554

At 31 August 2024

11,977

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

497

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

4,633

392

Taxation and social security

2,886

3,433

Other creditors

4,826

6,628

12,345

10,453

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

5,070

6,065

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within the other creditors , the amount owed to directors is £4,826.The loans are interest free and with no fixed date of repayment.