Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 04048235 Mr Julian Ross Mr J Ross true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04048235 2023-08-31 04048235 2024-08-31 04048235 2023-09-01 2024-08-31 04048235 frs-core:CurrentFinancialInstruments 2024-08-31 04048235 frs-core:Non-currentFinancialInstruments 2024-08-31 04048235 frs-core:FurnitureFittings 2024-08-31 04048235 frs-core:FurnitureFittings 2023-09-01 2024-08-31 04048235 frs-core:FurnitureFittings 2023-08-31 04048235 frs-core:PlantMachinery 2023-09-01 2024-08-31 04048235 frs-core:ShareCapital 2024-08-31 04048235 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 04048235 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 04048235 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 04048235 frs-bus:SmallEntities 2023-09-01 2024-08-31 04048235 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 04048235 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 04048235 1 2023-09-01 2024-08-31 04048235 frs-bus:Director1 2023-09-01 2024-08-31 04048235 frs-countries:EnglandWales 2023-09-01 2024-08-31 04048235 2022-08-31 04048235 2023-08-31 04048235 2022-09-01 2023-08-31 04048235 frs-core:CurrentFinancialInstruments 2023-08-31 04048235 frs-core:Non-currentFinancialInstruments 2023-08-31 04048235 frs-core:ShareCapital 2023-08-31 04048235 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 04048235
RJ (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Carter & Co
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04048235
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,939
- 1,939
CURRENT ASSETS
Stocks 5 519 414
Debtors 6 1,450 1,450
Cash at bank and in hand 2,401 1,167
4,370 3,031
Creditors: Amounts Falling Due Within One Year 7 (14,968 ) (24,397 )
NET CURRENT ASSETS (LIABILITIES) (10,598 ) (21,366 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,598 ) (19,427 )
Creditors: Amounts Falling Due After More Than One Year 8 (7,946 ) -
NET LIABILITIES (18,544 ) (19,427 )
CAPITAL AND RESERVES
Called up share capital 9 4 4
Profit and Loss Account (18,548 ) (19,431 )
SHAREHOLDERS' FUNDS (18,544) (19,427)
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Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Julian Ross
Director
28/11/2024
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
RJ (UK) Limited Registered number 04048235 is a limited by shares company incorporated in England & Wales. The Registered Office is 204b Thunder Lane, Norwich, Norfolk, NR7 0AB.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% straight line
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 35,719
As at 31 August 2024 35,719
Depreciation
As at 1 September 2023 33,780
Provided during the period 1,939
As at 31 August 2024 35,719
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 1,939
5. Stocks
2024 2023
£ £
Materials 519 414
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,450 1,450
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Bank loans and overdrafts 9,956 22,531
Accruals and deferred income 1,606 1,867
Director's loan account 3,406 -
14,968 24,397
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 7,946 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
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10. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Ross by virtue of his ownership of 100% of the issued share capital in the company.
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