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Registration number: 08512279

RJHARCHITECTURE LTD

Annual Report and Unaudited Abridged Financial Statements

for the Year Ended 31 May 2023

 

RJHARCHITECTURE LTD

Contents

Company Information

1

Director's Report

2

Accountants' Report

3

Abridged Profit and Loss Account

4

Statement of Comprehensive Income

5

Abridged Balance Sheet

6 to 7

Statement of Changes in Equity

8

Notes to the Unaudited Abridged Financial Statements

9 to 16

 

RJHARCHITECTURE LTD

Company Information

Director

RJ Hastings

Registered office

Pond Place Woodhouse Lane
Holmbury St. Mary
Dorking
RH5 6NN

Accountants

Kishens Limited
Chartered Accountants
13 Montpelier Avenue
Bexley
Kent
DA5 3AP

 

RJHARCHITECTURE LTD

Director's Report for the Year Ended 31 May 2023

The director presents his report and the abridged financial statements for the year ended 31 May 2023.

Director of the company

The director who held office during the year was as follows:

RJ Hastings

Principal activity

The principal activity of the company is that of architects and design consultants.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 20 October 2023
 

.........................................
RJ Hastings
Director

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
RJHARCHITECTURE LTD
for the Year Ended 31 May 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RJHARCHITECTURE LTD for the year ended 31 May 2023 as set out on pages 4 to 16 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of RJHARCHITECTURE LTD, as a body, in accordance with the terms of our engagement letter dated 21 May 2014. Our work has been undertaken solely to prepare for your approval the accounts of RJHARCHITECTURE LTD and state those matters that we have agreed to state to the Board of Directors of RJHARCHITECTURE LTD, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RJHARCHITECTURE LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that RJHARCHITECTURE 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 RJHARCHITECTURE LTD. You consider that RJHARCHITECTURE 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 RJHARCHITECTURE 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 accounts.

......................................

Kishens Limited
Chartered Accountants
13 Montpelier Avenue
Bexley
Kent
DA5 3AP

20 October 2023

 

RJHARCHITECTURE LTD

Abridged Profit and Loss Account for the Year Ended 31 May 2023

Note

2023
£

2022
£

Gross profit

 

514,441

490,492

Administrative expenses

 

(313,048)

(357,227)

Other interest receivable and similar income

 

1,781

59

Interest payable and similar expenses

 

-

(2)

Profit before tax

4

203,174

133,322

Tax on profit

 

(42,870)

(25,332)

Profit for the financial year

 

160,304

107,990

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

 

RJHARCHITECTURE LTD

Statement of Comprehensive Income for the Year Ended 31 May 2023

2023
£

2022
£

Profit for the year

160,304

107,990

Total comprehensive income for the year

160,304

107,990

 

RJHARCHITECTURE LTD

(Registration number: 08512279)
Abridged Balance Sheet as at 31 May 2023

Note

2023
£

2022
£

Fixed Assets

 

Tangible Assets

5

51,796

2,528

Investments

6

100

100

 

51,896

2,628

Current assets

 

Debtors

7

258,081

204,736

Cash at bank and in hand

 

250,704

224,282

 

508,785

429,018

Prepayments and accrued income

 

3,966

3,381

Creditors: Amounts falling due within one year

(58,406)

(59,809)

Net current assets

 

454,345

372,590

Total assets less current liabilities

 

506,241

375,218

Provisions for liabilities

(12,949)

(480)

Accruals and deferred income

 

(2,750)

(4,500)

Net assets

 

490,542

370,238

Capital and reserves

 

Called up share capital

8

1

1

Retained earnings

490,541

370,237

Shareholders' funds

 

490,542

370,238

For the financial year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

 

RJHARCHITECTURE LTD

(Registration number: 08512279)
Abridged Balance Sheet as at 31 May 2023

Approved and authorised by the director on 20 October 2023
 

.........................................
RJ Hastings
Director

 

RJHARCHITECTURE LTD

Statement of Changes in Equity for the Year Ended 31 May 2023

Share capital
£

Retained earnings
£

Total
£

At 1 June 2022

1

370,237

370,238

Profit for the year

-

160,304

160,304

Dividends

-

(40,000)

(40,000)

At 31 May 2023

1

490,541

490,542

Share capital
£

Retained earnings
£

Total
£

At 1 June 2021

1

297,247

297,248

Profit for the year

-

107,990

107,990

Dividends

-

(35,000)

(35,000)

At 31 May 2022

1

370,237

370,238

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Pond Place Woodhouse Lane
Holmbury St. Mary
Dorking
RH5 6NN
England

These financial statements were authorised for issue by the director on 20 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods or on completion of the designated services;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipments

25% reducing balance

Motor vehicles

25% reducing balance

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2022 - 5).

4

Profit before tax

Arrived at after charging/(crediting)

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

2023
£

2022
£

Depreciation expense

17,266

843

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

5

Tangible Assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 June 2022

11,839

-

11,839

Additions

10,544

55,990

66,534

At 31 May 2023

22,383

55,990

78,373

Depreciation

At 1 June 2022

9,311

-

9,311

Charge for the year

3,268

13,998

17,266

At 31 May 2023

12,579

13,998

26,577

Carrying amount

At 31 May 2023

9,804

41,992

51,796

At 31 May 2022

2,528

-

2,528

6

Investments

Total
£

Cost or valuation

At 1 June 2022

100

Provision

Carrying amount

At 31 May 2023

100

At 31 May 2022

100

2023
£

2022
£

7

Debtors

Debtors includes £Nil (2022 - £Nil) due after more than one year.

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

8

Share capital

Allotted, called up and fully paid shares

 

2023

2022

 

No.

£

No.

£

Ordinary of £1 each

1

1

1

1

         

9

Dividends

Final dividends paid

   

2023
£

 

2022
£

Final dividend of Nil per each NewRow_0

 

-

 

-

         

Final dividends paid

   

2023
£

 

2022
£

Final dividend of Nil per each NewRow_0

 

-

 

-

         

Interim dividends paid

   

2023
£

 

2022
£

Interim dividend of 40,000.00 (2022 - 35,000.00) per each Ordinary share

 

40,000

 

35,000

         

Interim dividends paid

   

2023
£

 

2022
£

Interim dividend of 40,000 (2022 - 35,000) per each Ordinary share

 

40,000

 

35,000

         

Recommended final dividends paid and not recognised in the accounts

The director is recommending the following final dividends:

These dividends have not been accrued in the balance sheet.

10

Related party transactions

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

Transactions with the director

 

RJHARCHITECTURE LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 May 2023

Director's remuneration

The director's remuneration for the year was as follows:

2023
£

2022
£

Remuneration

12,570

12,570

Contributions paid to money purchase schemes

30,000

38,200

42,570

50,770

Dividends paid to the director

   

2023
£

 

2022
£

RJ Hastings

       

Dividend

 

-

 

-

         

11

Parent and ultimate parent undertaking

The ultimate controlling party is the director.