REGISTERED NUMBER: 07684838 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

RJR Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K S Malhi

Mrs H K Malhi

REGISTERED OFFICE:

Unit 1b Atlas Court

Brinsworth

Rotherham

South Yorkshire

S60 5DL

REGISTERED NUMBER:

07684838 (England and Wales)

FIXED ASSETS

Tangible assets

4

54,335

17,500

Investment property

5

509,403

509,403

563,738

526,903

CURRENT ASSETS

Stocks

1,134,159

918,764

Debtors

6

414,233

404,540

Cash at bank

354,404

619,728

1,902,796

1,943,032

CREDITORS

Amounts falling due within one year

7

30,450

78,030

NET CURRENT ASSETS

1,872,346

1,865,002

TOTAL ASSETS LESS CURRENT LIABILITIES

2,436,084

2,391,905

CREDITORS

Amounts falling due after more than one year

8

(16,603

)

-

PROVISIONS FOR LIABILITIES

(11,640

)

(4,375

)

NET ASSETS

2,407,841

2,387,530

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,407,839

2,387,528

SHAREHOLDERS' FUNDS

2,407,841

2,387,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

K S Malhi - Director

1.	STATUTORY INFORMATION

RJR Developments 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.

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

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks 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 stocks 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 balance sheet date.

Deferred tax

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 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

88,273

Additions

43,243

At 31 March 2025

131,516

DEPRECIATION

At 1 April 2024

70,773

Charge for year

6,408

At 31 March 2025

77,181

NET BOOK VALUE

At 31 March 2025

54,335

At 31 March 2024

17,500

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

38,140

At 31 March 2025

38,140

DEPRECIATION

Charge for year

795

At 31 March 2025

795

NET BOOK VALUE

At 31 March 2025

37,345

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

509,403

NET BOOK VALUE

At 31 March 2025

509,403

At 31 March 2024

509,403

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

414,233

404,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,397

-

Trade creditors

36

1,955

Taxation and social security

1,488

14,997

Other creditors

20,529

61,078

30,450

78,030

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

16,603

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

25,000

-

10.	RELATED PARTY DISCLOSURES

Mr K and Mrs H Malhi (Directors)

Loaned monies to the company on an interest free basis. The balance owing and reflected in other creditors at 31st March 2025: £1,525, (2024: £30,110).

Century Grove Ltd

A company in which Mr K and Mrs H Malhi are shareholders.

The company loaned monies to this company on an interest free basis the balance owing and reflected in other debtors at 31st March 2025: £404,650, (2024: £403,090).

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr K Malhi 50% and Mrs H Malhi 50%.