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REGISTERED NUMBER: 05053328 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

RJ & CA DOWN LIMITED

RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


RJ & CA DOWN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R J Down
Mrs C A Down





SECRETARY: Mrs C A Down





REGISTERED OFFICE: St. John's House,
Castle Street,
Taunton
Somerset
TA1 4AY





REGISTERED NUMBER: 05053328 (England and Wales)





ACCOUNTANTS: Mitchells Chartered Accountants
St. John's House,
Castle Street,
Taunton
Somerset
TA1 4AY

RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)

BALANCE SHEET
30 APRIL 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 11,468
Tangible assets 5 978,250 842,330
978,250 853,798

CURRENT ASSETS
Debtors 6 2,191 -

CREDITORS
Amounts falling due within one year 7 225,557 225,857
NET CURRENT LIABILITIES (223,366 ) (225,857 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

754,884

627,941

PROVISIONS FOR LIABILITIES 8 85,590 50,979
NET ASSETS 669,294 576,962

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 9 669,094 576,762
SHAREHOLDERS' FUNDS 669,294 576,962

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)

BALANCE SHEET - continued
30 APRIL 2024



The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2025 and were signed on its behalf by:




R J Down - Director



Mrs C A Down - Director


RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

RJ & CA Down 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.

Intangible fixed assets - basic payment entitlements
Basic payment entitlements are capitalised as an intangible asset. Amortisation has been provided on the straight line method and aims to write off these entitlements over their expected useful life. The entitlements were originally expected to have no value by 31 March 2012. The expected useful life of the entitlements purchased before this date was, therefore, considered to be the period from the year in which the entitlements were purchased up to 31 March 2012.
Entitlements are now expected to have a value up until 31 December 2027. The expected useful life of the entitlements purchased since 1 May 2018 is, therefore, considered to be the period from the year in which the entitlements were purchased up to 31 December 2027. Amortisation is calculated accordingly.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 4% on cost
Plant and machinery etc - 15% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023 23,502
Disposals (23,502 )
At 30 April 2024 -
AMORTISATION
At 1 May 2023 12,034
Eliminated on disposal (12,034 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 11,468

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 675,962 712,175 1,388,137
Additions - 241,003 241,003
Disposals - (99,750 ) (99,750 )
At 30 April 2024 675,962 853,428 1,529,390
DEPRECIATION
At 1 May 2023 37,547 508,260 545,807
Charge for year 2,523 102,560 105,083
Eliminated on disposal - (99,750 ) (99,750 )
At 30 April 2024 40,070 511,070 551,140
NET BOOK VALUE
At 30 April 2024 635,892 342,358 978,250
At 30 April 2023 638,415 203,915 842,330

Included in cost of land and buildings is freehold land of £ 612,894 (2023 - £ 612,894 ) which is not depreciated.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 2,191 -

RJ & CA DOWN LIMITED (REGISTERED NUMBER: 05053328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade creditors 220,062 172,619
Taxation and social security - 47,843
Other creditors 5,495 5,395
225,557 225,857

8. PROVISIONS FOR LIABILITIES
30.4.24 30.4.23
£    £   
Deferred tax 85,590 50,979

Deferred
tax
£   
Balance at 1 May 2023 50,979
Charge to Income Statement during year 34,611
Balance at 30 April 2024 85,590

9. RESERVES
Retained
earnings
£   

At 1 May 2023 576,762
Profit for the year 92,332
At 30 April 2024 669,094

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors are both members of the partnership with which the company traded. They, therefore, had an interest in all of the transactions of the company. All transactions took place on an open market basis.

11. RELATED PARTY DISCLOSURES

The directors are both members of the partnership with which the company traded. They, therefore, had an interest in all of the transactions of the company. All transactions took place on an open market basis.

12. ULTIMATE CONTROLLING PARTY

The directors are married and therefore have an interest in all of the issued share capital. They are, therefore, the ultimate controlling party of the company.