RJA Contracting Limited

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

RJA Contracting Limited

(Registration number: 09505968)
Abridged Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	129,763	79,114
Current assets
Debtors		79,899	94,094
Cash at bank and in hand		210,648	52,257
		290,547	146,351
Creditors: Amounts falling due within one year	5	(169,813)	(138,051)
Net current assets		120,734	8,300
Total assets less current liabilities		250,497	87,414
Creditors: Amounts falling due after more than one year	6	(36,637)	-
Provisions for liabilities		(34,823)	(12,144)
Net assets		179,037	75,270
Capital and reserves
Called up share capital		100	100
Profit and loss account		178,937	75,170
Total equity		179,037	75,270

For the financial year ending 31 March 2025 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 of its accounts for the year in question in accordance with section 476; and
	The director acknowledges his 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 and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 November 2025
 

Mr RJ Atkin

Director

RJA Contracting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales (registered number 09505968).

The address of its registered office is:
Twitchill Farm
Bowden Lane
Hope
Derbyshire
S33 6ZE

These financial statements were authorised for issue by the director on 29 November 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A' The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These abridged 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.

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 the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely
than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

RJA Contracting Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2025

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:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Office equipment	33% straight line
Motor vehicles	25% reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4	Tangible assets

	Total £
Cost or valuation
At 1 April 2024	197,150
Additions	92,783
Disposals	(5,000)
At 31 March 2025	284,933
Depreciation
At 1 April 2024	118,036
Charge for the year	40,796
Eliminated on disposal	(3,662)
At 31 March 2025	155,170
Carrying amount
At 31 March 2025	129,763
At 31 March 2024	79,114

5	Creditors: amounts falling due within one year

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £17,111 (2024 - £13,694).

6	Creditors: amounts falling due after more than one year

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £34,677 (2024 - £Nil).