Acorah Software Products - Accounts Production 15.0.600 false true true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 10402089 Ms Rachel GJINI Mr Gjovalin Gjini iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10402089 2023-09-30 10402089 2024-09-30 10402089 2023-10-01 2024-09-30 10402089 frs-core:CurrentFinancialInstruments 2024-09-30 10402089 frs-core:Non-currentFinancialInstruments 2024-09-30 10402089 frs-core:ComputerEquipment 2024-09-30 10402089 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10402089 frs-core:ComputerEquipment 2023-09-30 10402089 frs-core:FurnitureFittings 2024-09-30 10402089 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10402089 frs-core:FurnitureFittings 2023-09-30 10402089 frs-core:MotorVehicles 2024-09-30 10402089 frs-core:MotorVehicles 2023-10-01 2024-09-30 10402089 frs-core:MotorVehicles 2023-09-30 10402089 frs-core:ShareCapital 2024-09-30 10402089 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10402089 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10402089 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10402089 frs-bus:SmallEntities 2023-10-01 2024-09-30 10402089 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10402089 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10402089 frs-bus:Director1 2023-10-01 2024-09-30 10402089 frs-bus:Director2 2023-10-01 2024-09-30 10402089 frs-countries:EnglandWales 2023-10-01 2024-09-30 10402089 2022-09-30 10402089 2023-09-30 10402089 2022-10-01 2023-09-30 10402089 frs-core:CurrentFinancialInstruments 2023-09-30 10402089 frs-core:Non-currentFinancialInstruments 2023-09-30 10402089 frs-core:ShareCapital 2023-09-30 10402089 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10402089
Rjl Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Major's Accounts & Co Ltd
ACCA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10402089
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 85,034 88,786
85,034 88,786
CURRENT ASSETS
Stocks 5 - 60,000
Debtors 6 1,816 3,523
Cash at bank and in hand 41,207 19,374
43,023 82,897
Creditors: Amounts Falling Due Within One Year 7 (91,161 ) (103,958 )
NET CURRENT ASSETS (LIABILITIES) (48,138 ) (21,061 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,896 67,725
Creditors: Amounts Falling Due After More Than One Year 8 (18,748 ) (29,997 )
NET ASSETS 18,148 37,728
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 18,146 37,726
SHAREHOLDERS' FUNDS 18,148 37,728
Page 1
Page 2
For the year ending 30 September 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 Gjovalin Gjini
Director
27th March 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rjl Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10402089 . The registered office is 30 Hartley Hill, Purley, CR8 4EL.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Motor Vehicles 6% Writing Down value
Fixtures & Fittings 18% Writing Down value
Computer Equipment 33% Stright line method
2.5. 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.
2.6. 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 year 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.
...CONTINUED
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Page 4
2.6. Taxation - continued
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 asset reflects 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 year was: 10 (2023: 12)
10 12
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 85,565 4,106 5,370 95,041
Additions - - 3,657 3,657
As at 30 September 2024 85,565 4,106 9,027 98,698
Depreciation
As at 1 October 2023 2,082 2,858 1,315 6,255
Provided during the period 5,009 224 2,176 7,409
As at 30 September 2024 7,091 3,082 3,491 13,664
Net Book Value
As at 30 September 2024 78,474 1,024 5,536 85,034
As at 1 October 2023 83,483 1,248 4,055 88,786
5. Stocks
2024 2023
£ £
Work in progress - 60,000
6. Debtors
2024 2023
£ £
Due within one year
VAT - 45
Due after more than one year
VAT 1,816 3,478
1,816 3,523
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 143
Other loans 11,249 11,249
Corporation tax - 7,312
Other taxes and social security 79,433 75,589
Other creditors 255 -
Directors' loan accounts 224 9,665
91,161 103,958
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 18,748 29,997
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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