IRIS Accounts Production v24.3.0.553 04643020 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh046430202023-03-31046430202024-03-31046430202023-04-012024-03-31046430202022-03-31046430202022-04-012023-03-31046430202023-03-3104643020ns15:EnglandWales2023-04-012024-03-3104643020ns14:PoundSterling2023-04-012024-03-3104643020ns10:Director12023-04-012024-03-3104643020ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3104643020ns10:SmallEntities2023-04-012024-03-3104643020ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3104643020ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3104643020ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3104643020ns10:FullAccounts2023-04-012024-03-310464302012023-04-012024-03-3104643020ns10:Director22023-04-012024-03-3104643020ns10:CompanySecretary12023-04-012024-03-3104643020ns10:RegisteredOffice2023-04-012024-03-3104643020ns5:CurrentFinancialInstruments2024-03-3104643020ns5:CurrentFinancialInstruments2023-03-3104643020ns5:Non-currentFinancialInstruments2024-03-3104643020ns5:Non-currentFinancialInstruments2023-03-3104643020ns5:ShareCapital2024-03-3104643020ns5:ShareCapital2023-03-3104643020ns5:RetainedEarningsAccumulatedLosses2024-03-3104643020ns5:RetainedEarningsAccumulatedLosses2023-03-3104643020ns5:NetGoodwill2023-04-012024-03-3104643020ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104643020ns5:NetGoodwill2023-03-3104643020ns5:NetGoodwill2024-03-3104643020ns5:NetGoodwill2023-03-3104643020ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-03-3104643020ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-31
REGISTERED NUMBER: 04643020 (England and Wales)

















Financial Statements for the Year Ended 31 March 2024

for

R.J.EM. Limited

R.J.EM. Limited (Registered number: 04643020)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R.J.EM. Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr R Bramley
Ms J Bruines





SECRETARY: Ms J Bruines





REGISTERED OFFICE: BCL House
2 Pavilion Business Park
Royds Hall Road
LEEDS
LS12 6AJ





REGISTERED NUMBER: 04643020 (England and Wales)





ACCOUNTANTS: SMH BCL Accountants Ltd
2, Pavilion Business Park
Royds Hall Road
Lower Wortley
Leeds
LS12 6AJ

R.J.EM. Limited (Registered number: 04643020)

Balance Sheet
31 March 2024

2024 2023
Notes £ £
CURRENT ASSETS
Inventories 9,250 9,000
Debtors 5 - 663
Cash at bank and in hand 14,944 52,650
24,194 62,313
CREDITORS
Amounts falling due within one year 6 7,791 39,615
NET CURRENT ASSETS 16,403 22,698
TOTAL ASSETS LESS CURRENT LIABILITIES 16,403 22,698

CREDITORS
Amounts falling due after more than one
year

7

2,334

6,334
NET ASSETS 14,069 16,364

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 14,068 16,363
SHAREHOLDERS' FUNDS 14,069 16,364

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

R.J.EM. Limited (Registered number: 04643020)

Balance Sheet - continued
31 March 2024



The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2024 and were signed on its behalf by:





Mr R Bramley - Director


R.J.EM. Limited (Registered number: 04643020)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

R.J.EM. 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2003, has been amortised evenly over its estimated useful life of 10 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

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

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

R.J.EM. Limited (Registered number: 04643020)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 30,000
AMORTISATION
At 1 April 2023
and 31 March 2024 30,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors - 663

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 2,000 -
Trade creditors 133 1,746
Taxation and social security 2,644 2,317
Other creditors 3,014 35,552
7,791 39,615

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 2,334 6,334

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Bramley.

The ultimate controlling party is the Director by virtue of their shareholdings.