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REGISTERED NUMBER: 08776158 (England and Wales)















R J ATKINSON LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024






R J ATKINSON LTD (REGISTERED NUMBER: 08776158)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 8

R J ATKINSON LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: R J Atkinson





REGISTERED OFFICE: Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL





REGISTERED NUMBER: 08776158 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 41,607 57,551
41,607 57,551

CURRENT ASSETS
Inventories 115,179 71,207
Debtors 6 197,135 195,515
Cash at bank 152,600 170,885
464,914 437,607
CREDITORS
Amounts falling due within one year 7 148,946 144,742
NET CURRENT ASSETS 315,968 292,865
TOTAL ASSETS LESS CURRENT
LIABILITIES

357,575

350,416

CREDITORS
Amounts falling due after more than one
year

8

12,500

22,502
NET ASSETS 345,075 327,914

CAPITAL AND RESERVES
Called up share capital 9 200 200
Revaluation reserve 10 21,968 21,968
Retained earnings 322,907 305,746
SHAREHOLDERS' FUNDS 345,075 327,914

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2025 and were signed by:





R J Atkinson - Director


R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

R J Atkinson Ltd 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.

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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and Machinery - 20% on cost
Fixtures and Fittings - 15% on cost
Motor Vehicles - 25% on cost
Computer Equipment - 33% on cost

Stocks
Inventories and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 24,000
AMORTISATION
At 1 October 2023
and 30 September 2024 24,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant and and
leasehold Machinery Fittings
£    £    £   
COST
At 1 October 2023 8,500 9,839 40,109
Additions - - 249
Disposals - - (3,011 )
At 30 September 2024 8,500 9,839 37,347
DEPRECIATION
At 1 October 2023 - 4,467 17,281
Charge for year - 1,968 5,904
Eliminated on disposal - - (3,011 )
At 30 September 2024 - 6,435 20,174
NET BOOK VALUE
At 30 September 2024 8,500 3,404 17,173
At 30 September 2023 8,500 5,372 22,828

R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
Vehicles Equipment Totals
£    £    £   
COST
At 1 October 2023 43,740 250 102,438
Additions - 270 519
Disposals (10,995 ) - (14,006 )
At 30 September 2024 32,745 520 88,951
DEPRECIATION
At 1 October 2023 23,058 81 44,887
Charge for year 8,187 152 16,211
Eliminated on disposal (10,743 ) - (13,754 )
At 30 September 2024 20,502 233 47,344
NET BOOK VALUE
At 30 September 2024 12,243 287 41,607
At 30 September 2023 20,682 169 57,551

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
Vehicles
£   
COST
At 1 October 2023 13,250
Transfer to ownership (13,250 )
At 30 September 2024 -
DEPRECIATION
At 1 October 2023 8,812
Charge for year 276
Transfer to ownership (9,088 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 4,438

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 81,491 80,269
Other debtors 115,644 115,246
197,135 195,515

R J ATKINSON LTD (REGISTERED NUMBER: 08776158)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts - 405
Trade creditors 40,871 49,883
Taxation and social security 83,636 57,245
Other creditors 14,439 27,209
148,946 144,742

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 12,500 22,502

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
100 B Shares £1 100 100
200 200

10. RESERVES
Revaluation
reserve
£   
At 1 October 2023
and 30 September 2024 21,968

11. RELATED PARTY DISCLOSURES

During the year the company loaned £360 (2023: £240) to R J Atkinson Developments Ltd, a company controlled by R Atkinson & T Bailey, both shareholders. At the year end, £113,418 (2023: £113,058) was outstanding.

R J ATKINSON LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
R J ATKINSON LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


23 April 2025