Company registration number: 11595241
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
R & D Consulting Ltd
Pages for filing with the Registrar
R & D Consulting Ltd
Chartered Certified Accountants' Report to the Board of Directors for the preparation of
the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R & D Consulting Ltd for the year ended 30 September 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
As a member firm of the Association of Chartered Certified Accountants (ACCA), we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.
This report is made solely to the Board of Directors of R & D Consulting Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of R & D Consulting Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan- 24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & D Consulting Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that R & D Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R & D Consulting Ltd. You consider that R & D Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of R & D Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Argon & Krypton Consulting
Unit 6
Town Quay Wharf
Abbey Road
Barking
Essex
IG11 7BZ
United Kingdom
Date: 9 June 2026
1
Company registration number: 11595241
R & D Consulting Ltd
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 24,398 27,499
Investment property 5 645,181 345,181
669,579 372,680
Current assets
Cash at bank and in hand 297,230 288,640
297,230 288,640
Creditors: amounts falling due within one
year 		(146,994) (111,302)
Net current assets 150,236 177,338
Total assets less current liabilities 819,815 550,018
Creditors: Amounts falling due after more
than one year 		(24,507) (24,507)
NET ASSETS 795,308 525,511
Capital and reserves
Called up share capital 100 100
Profit and loss account 795,208 525,411
TOTAL EQUITY 795,308 525,511
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 11595241
R & D Consulting Ltd
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 9 June 2026 and signed on its behalf by:
Dr R Duffett, Director
9 June 2026
3
R & D Consulting Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
R & D Consulting Ltd is a private company registered in England and Wales. Its registered number is 11595241. The company is limited by shares. Its registered office is Garden Flat, 49 Rosslyn Hill, London, England, NW3 5UH.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 20% straight line
Computer equipment - 25% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
4
R & D Consulting Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 35,587
Additions 1,912
At 30 September 2025 37,499
Depreciation
At 1 October 2024 8,088
Charge for year 5,013
At 30 September 2025 13,101
Net book value
At 30 September 2025 24,398
At 30 September 2024 27,499
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R & D Consulting Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
5 Investment property
£
Valuation
At 1 October 2024 345,181
Additions 300,000
At 30 September 2025 645,181
6