FRS102 1A Filleted



RJJK Consulting Ltd

Accountants' Report to the Director for the preparation of the unaudited financial statements

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RJJK Consulting Ltd for the year ended 31 July 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Director of RJJK Consulting Ltd, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of RJJK Consulting Ltd and state those matters that we have agreed to state to them in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RJJK Consulting Ltd and its Director for our work, or for this report.

It is your duty to ensure that RJJK Consulting Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of RJJK Consulting Ltd. You consider that RJJK Consulting Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of RJJK Consulting Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ABS Associates
Coolings Farm
Long Drove
Walcott Fen
Lincoln
Lincolnshire
LN4 4BQ
United Kingdom

	Date:	14 November 2025

1


Company registration number:						15028886
RJJK Consulting Ltd

Balance sheet
as at 31 July 2025

		31 Jul 25		31 Jul 24
	Note	£	£	£	£
Fixed assets
Tangible assets	4	5,994		-
			5,994		-
Current assets
Debtors		20,453		-
Cash at bank and in hand		7,374		100
			27,827		100
Creditors: amounts falling due within one year			(27,414)		-
Net current assets			413		100
Total assets less current liabilities			6,407		100
Provisions for liabilities			(76)		-
NET ASSETS			6,331		100

Capital and reserves
Called up share capital			100		100
Profit and loss account			6,231		-
TOTAL EQUITY			6,331		100


The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 July 2025.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.

2


RJJK Consulting Ltd

Notes to the financial statements
for the year ended 31 July 2025


1	Company information

	RJJK Consulting Ltd is a private company registered in England and Wales. Its registered number is 15028886. The company is limited by shares. Its registered office is 7 Redliff Avenue, Birmingham, B36 9TR.

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 historic cost convention.

	Going concern
	In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.

	The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.

	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 etc.:
	Fixtures & fittings	-	15% reducing balance
	Computer equipment	-	20% reducing balance

	Taxation
	Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 balance sheet date.

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RJJK Consulting Ltd

Notes to the financial statements - continued
for the year ended 31 July 2025

2	Accounting policies - continued

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3	Average number of employees

	During the year the average number of employees was 1 (2024 - 1).

4	Tangible fixed assets

		Plant and machinery etc.
		£
	Cost
	Additions	7,082
	At 31 July 2025	7,082

	Depreciation
	Charge for year	1,088
	At 31 July 2025	1,088

	Net book value
	At 31 July 2025	5,994

	At 31 July 2024	-


5	Contingent liabilities

	There were no known material contingent liabilities at the year end.

6	Post balance sheet events

	There were no known material post balance sheet events.

5


	Company registration number:	15028886

	Unaudited financial statements
	for the year ended 31 July 2025
	for
	RJJK Consulting Ltd


	Pages for filing with the Registrar