Company Registration No. 09841966 (England and Wales)
RGJ Building Services Ltd
Unaudited accounts
for the year ended 31 October 2024
RGJ Building Services Ltd
Unaudited accounts
Contents
RGJ Building Services Ltd
Company Information
for the year ended 31 October 2024
Directors
Richard House
Susan House
Company Number
09841966 (England and Wales)
Registered Office
44a Chapel Street
Abercanaid
Merthyr Tydfil
CF48 1NJ
Accountants
Insight Accountancy
Unit 16, Lamby Way Workshops
Lamby Way
Cardiff
CF3 2EQ
RGJ Building Services Ltd
Statement of financial position
as at 31 October 2024
Cash at bank and in hand
9,289
12,837
Creditors: amounts falling due within one year
(7,527)
(2,506)
Net current assets
2,210
10,779
Called up share capital
100
100
Profit and loss account
2,715
11,503
Shareholders' funds
2,815
11,603
For the year ending 31 October 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by
Susan House
Director
Company Registration No. 09841966
RGJ Building Services Ltd
Notes to the Accounts
for the year ended 31 October 2024
RGJ Building Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 09841966. The registered office is 44a Chapel Street, Abercanaid, Merthyr Tydfil, CF48 1NJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight line
Fixtures & fittings
25% Straight line
Computer equipment
25% Straight line
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
RGJ Building Services Ltd
Notes to the Accounts
for the year ended 31 October 2024
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 November 2023
13,995
5,052
1,082
20,129
At 31 October 2024
13,995
5,052
1,082
20,129
At 1 November 2023
13,995
5,053
257
19,305
Charge for the year
-
(1)
220
219
At 31 October 2024
13,995
5,052
477
19,524
At 31 October 2024
-
-
605
605
At 31 October 2023
-
(1)
825
824
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2024
2023
Taxes and social security
24,044
17,477
Loans from directors
(9,519)
(8,441)
RGJ Building Services Ltd
Notes to the Accounts
for the year ended 31 October 2024
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Transactions with directors
3,216
10,467
10,305
3,378
Transactions with directors
5,224
59,312
58,395
6,141
8,440
69,779
68,700
9,519
A loan has been provided by the company to the directors, repayable within 9 months, with an interest rate of 2.5%.
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Average number of employees
During the year the average number of employees was 2 (2023: 1).