Company registration number: SC645877
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
RKM West Limited
Pages for filing with the Registrar
Company registration number: SC645877
RKM West Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 4 340,000 534,000
340,000 534,000
Current assets
Cash at bank and in hand 2,286 4,610
2,286 4,610
Creditors: amounts falling due within one year
5 (224,328) (325,101)
Net current liabilities (222,042) (320,491)
Total assets less current liabilities 117,958 213,509
Creditors: Amounts falling due after more than one year
6 (48,850) (150,042)
Provisions for liabilities (6,861) (14,852)
NET ASSETS 62,247 48,615
Capital and reserves
Called up share capital 1 1
Other reserves 29,248 63,317
Profit and loss account 32,998 (14,703)
TOTAL EQUITY 62,247 48,615
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC645877
RKM West Limited
Balance sheet - continued
as at 31 October 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.
Signed by:
Mr R Totten, Director
26 October 2026
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RKM West Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
RKM West Limited is a private company registered in Scotland. Its registered number is SC645877. The company is limited by shares. Its registered office is 51 Hillfield Drive, Newton Mearns, Glasgow, G77 6GD.
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.
Presentation currency
The company’s financial statements are presented in sterling.
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. Revenue recognition Turnover represents rents receivable.




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.
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 statement of financial position when the company becomes party to the contractual provisions of a financial instrument. Basic financial instruments, including trade and other receivables, cash and bank balances, trade and other payables, bank and other loans are initially measured at transaction price and subsequently carried at amortised cost. Financial assets and liabilities classified as receivable/payable within one year are not amortised.



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RKM West Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred 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 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 1 (2024 - 1).
4 Investment property
£
Valuation
At 1 November 2024 534,000
Disposals (194,000)
At 31 October 2025 340,000
5 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 214,745 323,495
Taxation 7,978 -
Accruals and deferred income 1,605 1,606
224,328 325,101
The bank loans are secured over the investment properties held.
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RKM West Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
6 Creditors: amounts falling due after more than one year
2025 2024
£ £
Amounts owed to directors 48,850 150,042
The director is owed £48,850 from the Company at 31st October 2025. This is a non-interest bearing loan and there are no fixed repayment terms.
7 Investment property revaluation
If investment property was not revalued. It would be included at a cost of £303,891. Investment property was revalued by the director at 31st October 2025. Taxation on a potential gain if investment property was sold at valuation is approximately £7,000.



8 Controlling party
Mr Robert Totten was the Company’s controlling party throughout the period.
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