Acorah Software Products - Accounts Production 15.0.600 false true false 6 February 2023 28 February 2024 28 February 2024 SC757871 Mr Ryan Smith Mrs Jade Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC757871 2023-02-05 SC757871 2024-02-28 SC757871 2023-02-06 2024-02-28 SC757871 frs-core:CurrentFinancialInstruments 2024-02-28 SC757871 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 SC757871 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-06 2024-02-28 SC757871 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-02-05 SC757871 frs-core:ShareCapital 2024-02-28 SC757871 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 SC757871 frs-bus:PrivateLimitedCompanyLtd 2023-02-06 2024-02-28 SC757871 frs-bus:FilletedAccounts 2023-02-06 2024-02-28 SC757871 frs-bus:SmallEntities 2023-02-06 2024-02-28 SC757871 frs-bus:AuditExempt-NoAccountantsReport 2023-02-06 2024-02-28 SC757871 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-06 2024-02-28 SC757871 frs-bus:Director1 2023-02-06 2024-02-28 SC757871 frs-bus:Director2 2023-02-06 2024-02-28 SC757871 frs-countries:Scotland 2023-02-06 2024-02-28
Registered number: SC757871
Rjrb Property Ltd
Unaudited Financial Statements
For the Period 6 February 2023 to 28 February 2024
ACG Accounting Services
7 Birch Crescent
Blairgowrie
PH10 6TS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC757871
28 February 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 93,548
93,548
CURRENT ASSETS
Cash at bank and in hand 24,940
24,940
Creditors: Amounts Falling Due Within One Year 6 (128,146 )
NET CURRENT ASSETS (LIABILITIES) (103,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,658 )
NET LIABILITIES (9,658 )
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account (9,758 )
SHAREHOLDERS' FUNDS (9,658)
For the period ending 28 February 2024 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 Ryan Smith
Director
29/07/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Rjrb Property Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC757871 . The registered office is 2 Moyness Park Drive, Blairgowrie, Perthshire, PH10 6LX.
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. 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:
Freehold 0% Reducing Balance
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 6 February 2023 -
Additions 93,548
As at 28 February 2024 93,548
Net Book Value
As at 28 February 2024 93,548
As at 6 February 2023 -
Page 2
Page 3
5. Debtors
28 February 2024
£
Due within one year
6. Creditors: Amounts Falling Due Within One Year
28 February 2024
£
Bank loans and overdrafts 43,596
Other creditors 84,550
128,146
7. Share Capital
28 February 2024
£
Allotted, Called up and fully paid 100
Page 3