RAJ Transport (Holdings) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 9102191

RAJ TRANSPORT (HOLDINGS) LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 July 2025

RAJ TRANSPORT (HOLDINGS) LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	3

RAJ TRANSPORT (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION

31 July 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Investments	5		102		102

CURRENT ASSETS

Debtors	6	107,769	100,894
Investments	7	3,893,050	3,753,113
Cash at bank and in hand		181,263	314,945
		-------------	-------------
		4,182,082	4,168,952

CREDITORS: amounts falling due within one year	8	178,426		173,973
		-------------		-------------
NET CURRENT ASSETS			4,003,656		3,994,979
			-------------		-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			4,003,758		3,995,081
			-------------		-------------
NET ASSETS			4,003,758		3,995,081
			-------------		-------------

RAJ TRANSPORT (HOLDINGS) LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025

	2025		2024
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	102	102
Profit and loss account	4,003,656	3,994,979
	-------------	-------------
SHAREHOLDERS FUNDS	4,003,758	3,995,081
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 July 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 October 2025 , and are signed on behalf of the board by:

C. N. Jordan
Director

Company registration number: 9102191

RAJ TRANSPORT (HOLDINGS) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements .

Current and deferred taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. INVESTMENTS

	Shares in group undertakings
	£
Cost
At 1 August 2024 and 31 July 2025	102
	----
Impairment
At 1 August 2024 and 31 July 2025	–
	----

Carrying amount
At 31 July 2025	102
	----
At 31 July 2024	102
	----

The investment represents the company's ownership of 100% of the ordinary share capital in RAJ Transport Limited, a company incorporated in England and Wales. At 31 July 2025, RAJ Transport Ltd had capital and reserves of £97,350 (2024 - £97,350). The subsidiary is currently dormant and will remain so for the foreseeable future.

6. DEBTORS

	2025	2024
	£	£
Other debtors	107,769	100,894
	----------	----------

7. INVESTMENTS

	2025	2024
	£	£
Short-term deposits	3,893,050	3,753,113
	-------------	-------------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	97,350	97,350
Corporation tax	16,424	15,766
Social security and other taxes	4,110	1,048
Other creditors	60,542	59,809
	----------	----------
	178,426	173,973
	----------	----------

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the directors had interest free loans with the Company which were in credit throughout the year were unsecured and repayable on demand.