Registration number: SC652616

RJB Property Consultants and Surveyors Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

RJB Property Consultants and Surveyors Ltd

Company Information

Director

Miss Rhea Jane Balfour

Registered office

36 Somerville Road Balerno Edinburgh EH14 5BF

Accountants

Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ

RJB Property Consultants and Surveyors Ltd

(Registration number: SC652616)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	4,053	5,066
Tangible assets	5	398	497
		4,451	5,563
Current assets
Cash at bank and in hand		5,615	9,150
Creditors: Amounts falling due within one year	6	(998)	246
Net current assets		4,617	9,396
Total assets less current liabilities		9,068	14,959
Creditors: Amounts falling due after more than one year	6	(10,246)	(14,220)
Net (liabilities)/assets		(1,178)	739
Capital and reserves
Called up share capital	7	1	1
Retained earnings		(1,179)	738
Shareholders' (deficit)/funds		(1,178)	739

For the financial year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 August 2025
 

......................................... Miss Rhea Jane Balfour Director

RJB Property Consultants and Surveyors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
36 Somerville Road
Balerno
Edinburgh
EH14 5BF

These financial statements were authorised for issue by the director on 6 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

RJB Property Consultants and Surveyors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Asset class	Depreciation method and rate
equipment	20% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
website	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

RJB Property Consultants and Surveyors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 February 2024	10,552	10,552
At 31 January 2025	10,552	10,552
Amortisation
At 1 February 2024	5,486	5,486
Amortisation charge	1,013	1,013
At 31 January 2025	6,499	6,499
Carrying amount
At 31 January 2025	4,053	4,053
At 31 January 2024	5,066	5,066

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2024	1,213	1,213
At 31 January 2025	1,213	1,213
Depreciation
At 1 February 2024	716	716
Charge for the year	99	99
At 31 January 2025	815	815
Carrying amount
At 31 January 2025	398	398
At 31 January 2024	497	497

6

Creditors

Creditors: amounts falling due within one year

RJB Property Consultants and Surveyors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

	2025 £	2024 £
Due within one year
Trade creditors	480	450
Other creditors	518	(696)
	998	(246)

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	10,246	14,220

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,246	14,220