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REGISTERED NUMBER: 04918290 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 October 2023

for

RJS Builders Limited

RJS Builders Limited (Registered number: 04918290)

Contents of the Financial Statements
for the Year Ended 31 October 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RJS Builders Limited

Company Information
for the Year Ended 31 October 2023







DIRECTOR: R J A Sears





REGISTERED OFFICE: Unit 20 Campbell Court
Bramley
Tadley
Hampshire
RG26 5EG





REGISTERED NUMBER: 04918290 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

RJS Builders Limited (Registered number: 04918290)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 124,154 155,829

CURRENT ASSETS
Stocks 946,424 546,127
Debtors 5 819,075 1,230,943
Cash at bank 232,483 425,564
1,997,982 2,202,634
CREDITORS
Amounts falling due within one year 6 1,136,276 1,323,239
NET CURRENT ASSETS 861,706 879,395
TOTAL ASSETS LESS CURRENT
LIABILITIES

985,860

1,035,224

CREDITORS
Amounts falling due after more than one
year

7

(9,615

)

(19,478

)

PROVISIONS FOR LIABILITIES 9 (34,797 ) (29,608 )
NET ASSETS 941,448 986,138

CAPITAL AND RESERVES
Called up share capital 10 1 1
Retained earnings 941,447 986,137
SHAREHOLDERS' FUNDS 941,448 986,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

RJS Builders Limited (Registered number: 04918290)

Balance Sheet - continued
31 October 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 January 2024 and were signed by:





R J A Sears - Director


RJS Builders Limited (Registered number: 04918290)

Notes to the Financial Statements
for the Year Ended 31 October 2023


1. STATUTORY INFORMATION

RJS Builders Limited 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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


RJS Builders Limited (Registered number: 04918290)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2022 - 18 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 86,723 217,545 11,986 316,254
Additions - 28,296 - 28,296
Disposals (5,997 ) (65,852 ) (2,193 ) (74,042 )
At 31 October 2023 80,726 179,989 9,793 270,508
DEPRECIATION
At 1 November 2022 55,192 95,439 9,794 160,425
Charge for year 7,866 16,364 1,430 25,660
Eliminated on disposal (5,921 ) (31,617 ) (2,193 ) (39,731 )
At 31 October 2023 57,137 80,186 9,031 146,354
NET BOOK VALUE
At 31 October 2023 23,589 99,803 762 124,154
At 31 October 2022 31,531 122,106 2,192 155,829

RJS Builders Limited (Registered number: 04918290)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 739,909 1,149,710
Other debtors 79,166 81,233
819,075 1,230,943

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts (see note 8) 9,863 19,892
Trade creditors 91,505 111,049
Amounts owed to group undertakings 879,800 880,000
Taxation and social security 126,096 74,568
Other creditors 29,012 237,730
1,136,276 1,323,239

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts (see note 8) 9,615 19,478

8. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.10.23 31.10.22
£    £   
Net obligations repayable:
Within one year 9,863 19,892
Between one and five years 9,615 19,478
19,478 39,370

9. PROVISIONS FOR LIABILITIES
31.10.23 31.10.22
£    £   
Deferred tax 34,797 29,608

Deferred
tax
£   
Balance at 1 November 2022 29,608
Accelerated capital allowances 5,189
Balance at 31 October 2023 34,797

RJS Builders Limited (Registered number: 04918290)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.10.22
value: £    £   
1 Ordinary £1 1 1