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Registered number: 10918586
RHJB Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10918586
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,810 14,068
10,810 14,068
CURRENT ASSETS
Debtors 5 61,824 67,726
Cash at bank and in hand 8,032 2,911
69,856 70,637
Creditors: Amounts Falling Due Within One Year 6 (80,554 ) (36,926 )
NET CURRENT ASSETS (LIABILITIES) (10,698 ) 33,711
TOTAL ASSETS LESS CURRENT LIABILITIES 112 47,779
Creditors: Amounts Falling Due After More Than One Year 7 (84,002 ) (30,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (2,644 ) (4,361 )
NET (LIABILITIES)/ASSETS (86,534 ) 13,418
CAPITAL AND RESERVES
Called up share capital 9 101 101
Profit and Loss Account (86,635 ) 13,317
SHAREHOLDERS' FUNDS (86,534) 13,418
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jamie Bartholomew
Director
Mr Rehan Haq
Director
5 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
RHJB Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10918586 . The registered office is 18-20 High Street, Gillingham, ME7 1BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors have pledged their continued financial support.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on reducing balance
Computer Equipment 18% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 11)
11 11
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 11,664 8,241 19,905
As at 31 August 2023 11,664 8,241 19,905
Depreciation
As at 1 September 2022 845 4,992 5,837
Provided during the period 2,164 1,094 3,258
As at 31 August 2023 3,009 6,086 9,095
Net Book Value
As at 31 August 2023 8,655 2,155 10,810
As at 1 September 2022 10,819 3,249 14,068
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,560 10,444
Prepayments and accrued income 882 1,467
Other debtors 18,382 7,876
Corporation tax recoverable assets - 6,886
Directors' loan accounts - 1,053
Amounts owed by associates 10,000 10,000
36,824 37,726
Due after more than one year
Amounts owed by associates 25,000 30,000
25,000 30,000
61,824 67,726
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 11,426 12,110
Bank loans and overdrafts 10,000 10,000
Other taxes and social security 7,031 3,147
VAT 14,297 9,779
Net wages 3,683 -
Other creditors 3,722 -
Directors' loan accounts 30,395 1,890
80,554 36,926
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7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 25,000 30,000
Directors loan account 59,002 -
84,002 30,000
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 2,644 4,361
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 101 101
10. Directors Advances, Credits and Guarantees
Included within creditors are the following loans to directors:
As at 1 September 2022 Amounts advanced Amounts repaid Amounts written off As at 31 August 2023
£ £ £ £ £
Mr Jamie Bartholomew 1,890 - 20,000 - 21,890
Mr Rehan Haq (1,053 ) 42,083 110,643 - 67,507
The above loans are unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
11. Controlling Party
The company's controlling party is Mr R Haq by virtue of his ownership of 75% of the issued share capital in the company.
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