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REGISTERED NUMBER: 09576106 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

RJC GROUP LTD

RJC GROUP LTD (REGISTERED NUMBER: 09576106)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


RJC GROUP LTD

COMPANY INFORMATION
for the year ended 31 August 2024







DIRECTORS: Mr E O J Campbell
Mr R J Dowler





REGISTERED OFFICE: Unit 2 Charnwood Edge Business Park
Syston Road
Cossington
Leicester
LE7 4UZ





REGISTERED NUMBER: 09576106 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
Unit 2 Charnwood Edge Business Park
Syston Road, Leicester
LE7 4UZ
Magma Audit LLP is part
Of the Dains Group

RJC GROUP LTD (REGISTERED NUMBER: 09576106)

BALANCE SHEET
31 August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 28,523 43,984

CURRENT ASSETS
Debtors 5 1,871,078 1,459,189
Cash at bank 1,161,605 1,359,051
3,032,683 2,818,240
CREDITORS
Amounts falling due within one year 6 (1,570,339 ) (1,395,440 )
NET CURRENT ASSETS 1,462,344 1,422,800
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,490,867

1,466,784

PROVISIONS FOR LIABILITIES (7,000 ) (11,000 )
NET ASSETS 1,483,867 1,455,784

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,483,767 1,455,684
1,483,867 1,455,784

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2025 and were signed on its behalf by:




Mr E O J Campbell - Director



Mr R J Dowler - Director


RJC GROUP LTD (REGISTERED NUMBER: 09576106)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 August 2024


1. STATUTORY INFORMATION

RJC Group Ltd is a limited company, registered in England and Wales. Its registered office address is Unit 2, Charnwood Edge Business Park, Syston Road, Cossington, Leicester, LE7 4UZ and the registered number is 09576106.

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.

The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

Turnover
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of revenue can be measured reliably;
- it is probable that the company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the cost incurred and the costs to complete the contract can be measured reliably

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% straight line

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Operating leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

RJC GROUP LTD (REGISTERED NUMBER: 09576106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 27 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2023 92,075
Additions 7,716
At 31 August 2024 99,791
DEPRECIATION
At 1 September 2023 48,091
Charge for year 23,177
At 31 August 2024 71,268
NET BOOK VALUE
At 31 August 2024 28,523
At 31 August 2023 43,984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 1,095,796 930,520
Amounts owed by group undertakings 19,058 -
Prepayments and accrued income 756,224 528,669
1,871,078 1,459,189

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 507,923 543,245
Amounts owed to group undertakings 2,020 -
Corporation tax 122,600 117,784
Social security and other taxes 149,563 149,293
Other creditors 28,805 3,506
Directors' loan accounts 115,471 122,694
Accruals and deferred income 643,957 458,918
1,570,339 1,395,440

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 233,816 225,447
Between one and five years 272,185 477,425
506,001 702,872

RJC GROUP LTD (REGISTERED NUMBER: 09576106)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 August 2024


8. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. ULTIMATE CONTROLLING PARTY

On 14 March 2024 a share restructure was undertaken whereby a new holding company was incorporated via a share for share exchange (RJC Group Holding Limited). As part of this, the shareholders of RJC Group Holding Limited remained the same as prior to the reorganisation.