R & D Vaughan Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12613338 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

R & D Vaughan Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R A C Vaughan

Mrs D Vaughan

REGISTERED OFFICE:

21 The Piece

Churchdown

Gloucester

GL3 2EX

REGISTERED NUMBER:

12613338 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Tangible assets

4

313

-

CURRENT ASSETS

Debtors

5

-

4,663

Cash at bank

17,559

337

17,559

5,000

CREDITORS

Amounts falling due within one year

6

17,540

4,891

NET CURRENT ASSETS

19

109

TOTAL ASSETS LESS CURRENT
LIABILITIES

332

109

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

232

9

SHAREHOLDERS' FUNDS

332

109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 13 August 2026 and were signed on its behalf by:

R A C Vaughan - Director

1.	STATUTORY INFORMATION

R & D Vaughan 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.

Tangible fixed assets

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

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

Cost

At 1 June 2025

400

2,737

3,137

Additions

-

469

At 31 May 2026

400

3,206

3,606

Depreciation

At 1 June 2025

400

2,737

3,137

Charge for year

-

156

At 31 May 2026

400

2,893

3,293

Net book value

At 31 May 2026

-

313

At 31 May 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

Trade debtors

-

670

Other debtors

-

3,993

-

4,663

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

Trade creditors

1

1,155

Taxation and social security

2,747

2,678

Other creditors

14,792

1,058

17,540

4,891

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31/5/26

31/5/25

£

R A C Vaughan

Balance outstanding at start of year

3,993

6,722

Amounts advanced

-

10,718

Amounts repaid

(3,993

)

(13,447

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

3,993

8.	RELATED PARTY DISCLOSURES

At 31 May 2026, the company owed the directors R A C Vaughan and Mrs D Vaughan £13,842. The balance owed, included within other creditors, is made of business expenses not yet reimbursed and declared dividends directly credited to the directors' loan account. The loan balance is repayable to the directors on demand.