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REGISTERED NUMBER: 06259149 (England and Wales)














ROJI LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024






ROJI LIMITED (REGISTERED NUMBER: 06259149)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROJI LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2024







DIRECTOR: Dr N M Mackenzie





REGISTERED OFFICE: Parklands
53 The Park
St Albans
Hertfordshire
AL1 4RX





REGISTERED NUMBER: 06259149 (England and Wales)





ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE

ROJI LIMITED (REGISTERED NUMBER: 06259149)

STATEMENT OF FINANCIAL POSITION
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 3,511 5,670

CURRENT ASSETS
Debtors 6 26,275 268,058
Cash at bank 909,889 398,910
936,164 666,968
CREDITORS
Amounts falling due within one year 7 90,533 67,973
NET CURRENT ASSETS 845,631 598,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

849,142

604,665

PROVISIONS FOR LIABILITIES 878 1,418
NET ASSETS 848,264 603,247

CAPITAL AND RESERVES
Called up, paid and allotted share capital 1 1
Retained earnings 848,263 603,246
SHAREHOLDERS' FUNDS 848,264 603,247

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

ROJI LIMITED (REGISTERED NUMBER: 06259149)

STATEMENT OF FINANCIAL POSITION - continued
31 May 2024


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 25 February 2025 and were signed by:





Dr N M Mackenzie - Director


ROJI LIMITED (REGISTERED NUMBER: 06259149)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

ROJI 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Income recognition
Income is recognised when services have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on reducing balance

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Foreign currencies
Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. EMPLOYEES AND DIRECTORS

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

ROJI LIMITED (REGISTERED NUMBER: 06259149)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 June 2023 16,252
Additions 1,666
At 31 May 2024 17,918
DEPRECIATION
At 1 June 2023 10,582
Charge for year 3,825
At 31 May 2024 14,407
NET BOOK VALUE
At 31 May 2024 3,511
At 31 May 2023 5,670

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 25,707 24,456
Other debtors 568 243,602
26,275 268,058

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 1,080
Taxation and social security 84,874 64,192
Other creditors 5,659 2,701
90,533 67,973

8. RELATED PARTY DISCLOSURES

The director operates a loan account with the company. During the year, loans in aggregate of £245,828 were provided by the director. At the year end, the director was owed £2,560.