RnD Accountants https://rnd-accountants.co.uk Licensed CIMA Chartered Management Accountants London RnD Accountants is a firm of licensed CIMA Chartered Management Accountants based in London, UK. Established in 2013, the practice specializes in residential block management accounting, service charge accounts certification, trust fund compliance (Section 42 Landlord and Tenant Act 1987), statutory year-end filing, Making Tax Digital (MTD), VAT returns, and corporate tax advisory. info@rnd-accountants.co.uk +44 208 374 4637 +44 737 642 5097

210 Willow Road, Enfield, London, EN1 3AT, United Kingdom

Licensed CIMA Chartered Management Accountants RICS Residential Management Code compliant reporting Landlord and Tenant Act 1985 & 1987 compliance specialists FreeAgent Platinum Partner https://rnd-accountants.co.uk/ homepage Director-led chartered management accountancy providing residential block management solutions, service charge certification, business accounting, and tax advisory across the UK. Service charge accounts and independent certification Section 42 trust accounting and client money protection Turnaround SLA for year-end accounts Small business tax, VAT, and payroll https://rnd-accountants.co.uk/services services-overview Comprehensive overview of accounting solutions including service charge preparation, Self Assessment, annual company statutory filing, VAT schemes, monthly bookkeeping, and RTI payroll. https://rnd-accountants.co.uk/block-manager-solutions specialist-solution Tailored financial partnership for managing agents, RMCs, RTM companies, and freeholders. Guaranteed 2-week SLAs, RICS-aligned reporting, lease covenants analysis, and Section 20 consultation guidance. Service charge accounts preparation Independent certification under ICAEW Tech 03/11 and RICS Code Reserve and sinking fund trust reporting Leasehold and Freehold Reform Act 2024 compliance https://rnd-accountants.co.uk/about about Founded in 2013, RnD Accountants bridges technical precision with proactive partnership. Led by Dayanjie Kumarage, Head of Operations and Co-Partner with over 15 years in property finance. https://rnd-accountants.co.uk/contact-us contact Get in touch with CIMA Chartered Management Accountants for a free initial consultation on service charge portfolios, annual accounts, or tax compliance. https://rnd-accountants.co.uk/services/service-charge service-detail Regulatory property compliance led by certified specialists. Compliant preparation in accordance with Landlord and Tenant Act 1985/1987, Technical Release 03/11, and RICS codes. https://rnd-accountants.co.uk/services/self-assessment service-detail Accurate personal tax return compilations, income and capital gains analysis, tax optimization, and direct electronic submission to HMRC. https://rnd-accountants.co.uk/services/annual-accounts service-detail Statutory year-end preparation for Companies House and HMRC under UK GAAP or IFRS frameworks, including Corporation Tax relief maximization. https://rnd-accountants.co.uk/services/vat service-detail End-to-end VAT registration, scheme selection (Standard, Flat Rate, Cash), Making Tax Digital API submission, and HMRC audit representation. https://rnd-accountants.co.uk/services/bookkeeping service-detail Day-to-day transaction recording, bank reconciliations, cash flow forecasting, management accounts, and cloud software integrations. https://rnd-accountants.co.uk/services/payroll service-detail Weekly and monthly payroll processing, Real Time Information (RTI) submissions to HMRC, auto-enrolment workplace pensions (NEST), P60s, and P11D reporting. https://rnd-accountants.co.uk/insights/block-managers-guide-service-charge-accounting-uk-2026 technical-guide 2026-10-09 A comprehensive authority guide for block managers, managing agents, RTM and RMC directors on UK service charge accounting rules, RICS codes, Section 19 reasonableness, Section 20 major works consultations, Section 20B 18-month rule, and the Leasehold and Freehold Reform Act 2024. The lease agreement is the primary legal rulebook dictating accounts deadlines and audit requirements. Section 42 of Landlord and Tenant Act 1987 mandates service charge funds be held in designated statutory trust accounts. Section 20B prevents recovery of costs incurred over 18 months prior unless formal written notice was issued. The 2024 Reform Act introduces standardized demands and mandatory annual reporting for leaseholders. https://rnd-accountants.co.uk/insights/understanding-new-rules-service-charge-accounting technical-guide 2026-07-10 A practical guide to modern service charge accounting standards, trust accounting under Section 42, regular bank reconciliations, accruals basis reporting, and dispute mitigation for managing agents. Service charge statements must be prepared on an accruals basis with income/expenditure and balance sheet. Cross-funding between developments is a strict breach of statutory trust. Annual statements should normally be completed and issued within six months of the financial year end.