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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
Page
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RGJ Building Services Ltd Company Information for the year ended 31 October 2024
Directors
Richard House Susan House
Secretary
Richard 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
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RGJ Building Services Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
605 
824 
Current assets
Debtors
448 
448 
Cash at bank and in hand
9,289 
12,837 
9,737 
13,285 
Creditors: amounts falling due within one year
(7,527)
(2,506)
Net current assets
2,210 
10,779 
Net assets
2,815 
11,603 
Capital and reserves
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
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RGJ Building Services Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Debtors
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.
Creditors
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.
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RGJ Building Services Ltd Notes to the Accounts for the year ended 31 October 2024
Taxation
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.
4
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 
Depreciation
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 
Net book value
At 31 October 2024
- 
- 
605 
605 
At 31 October 2023
- 
(1)
825 
824 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
448 
448 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(7,969)
(7,567)
Trade creditors
535 
667 
Taxes and social security
24,044 
17,477 
Loans from directors
(9,519)
(8,441)
Accruals
436 
370 
7,527 
2,506 
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RGJ Building Services Ltd Notes to the Accounts for the year ended 31 October 2024
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Richard House
Transactions with directors
3,216 
10,467 
10,305 
3,378 
Susan House
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%.
8
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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