RD Europe Limited

RD Europe Limited Accountants' Report For the year ended 31 January 2026
Accountants report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Pope Accountancy Ltd 11 Tanglewood Close Gillingham KENT ME8 0PH 24 August 2026 2

Registered Number: 04280040 RD Europe Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	278	0
		278	0
Current assets
Debtors	4	324,527	557,489
Cash at bank and in hand		292,513	451,381
		617,040	1,008,870
Creditors: amount falling due within one year	5	(352,152)	(615,775)
Net current assets		264,888	393,095

Total assets less current liabilities		265,166	393,095
Provisions for liabilities	6	(53)	0
Net assets		265,113	393,095

Capital and reserves
Called up share capital	7	1,000	1,000
Share Premium Account	8	84,000	84,000
Profit and loss account		180,113	308,095
Shareholders' funds		265,113	393,095

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:

-------------------------------
Roger Christian FRENCH
Director

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Di HUA
Director

RD Europe Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

RD Europe Limited is a private company, limited by shares, registered in England and Wales, registration number 04280040, registration address Unit 8 The Gateway, 2A Rathmore Road, Charlton, London, SE7 7QW.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Change in accounting policy

Changes to the accounts layout and terminology have occurred due to a change in accounting software. The changes have no effect on the overall figures.
Details of changes are as follows:

Directors Report and Accountants Report - Changes to wording to give greater clarity of responsibilities and work carried out.

Balance Sheet - Retained earnings is now referred to as profit and loss account.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	50% Straight Line
Computer Equipment	33.33% Straight Line

Inventory

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Including directors Average number of employees during the year was 4 (2025 : 4).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 February 2025	11,208	624	11,832
Additions	-	556	556
Disposals	-	-	-
At 31 January 2026	11,208	1,180	12,388
Depreciation
At 01 February 2025	11,208	624	11,832
Charge for year	-	278	278
On disposals	-	-	-
At 31 January 2026	11,208	902	12,110
Net book values
Closing balance as at 31 January 2026	-	278	278
Opening balance as at 01 February 2025	-	-	-

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	317,739	321,007
Other Debtors	6,788	236,482
	324,527	557,489

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	231,324	468,783
Taxation and Social Security	113,370	136,037
Other Creditors	7,458	10,955
	352,152	615,775

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	53	5
Charged to Profit & Loss	0	(5)
	53	0

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1,000 Ordinary shares of £1.00 each	1,000		1,000
	1,000		1,000

Share Premium Account

	2026 £		2025 £
Equity Share Premium b/fwd	84,000		84,000
	84,000		84,000

9.	Director’s loan

Directors' Advances, Credits and Guarantees

During the year, the company granted an advance to RC French (director). The loan was unsecured, interest-free, and repayable upon demand.

Particulars		Current £
Opening balance		-
Advances granted to director		304,255
Repayment received from director		(300,000)
Balance due from director		4,255

The remaining outstanding year-end balance of £4255 has been fully repaid by the director after the financial year-end.

Registered Number: 04280040
England and Wales
Unaudited Financial Statements

for the year ended 31 January 2026
for
RD EUROPE LIMITED