Company Registration No. 8554516 (England and Wales)
RJ HGV Brake & Clutch Ltd
Unaudited accounts
for the year ended 31 March 2025
RJ HGV Brake & Clutch Ltd
Unaudited accounts
Contents
RJ HGV Brake & Clutch Ltd
Company Information
for the year ended 31 March 2025
Directors
Mr Hendrik Raymond Nel
Mr Justin Nel
Company Number
8554516 (England and Wales)
Registered Office
Haysbridge Farm
Brickhouse Lane
South Godstone
Surrey
RH9 8JW
Accountants
M&T Accounting Limited
24 Great Lime Kilns
Southwater
Horsham
West Sussex
RH13 9JL
RJ HGV Brake & Clutch Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
50,980
68,460
Cash at bank and in hand
23,371
13,373
Creditors: amounts falling due within one year
(65,508)
(50,897)
Net current assets
109,962
118,939
Total assets less current liabilities
160,942
187,399
Creditors: amounts falling due after more than one year
(43,781)
(53,731)
Provisions for liabilities
Deferred tax
(11,134)
(15,447)
Net assets
106,027
118,221
Called up share capital
2
2
Profit and loss account
106,025
118,219
Shareholders' funds
106,027
118,221
For the 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
Mr Hendrik Raymond Nel
Director
Company Registration No. 8554516
RJ HGV Brake & Clutch Ltd
Notes to the Accounts
for the year ended 31 March 2025
RJ HGV Brake & Clutch Ltd is a private company, limited by shares, registered in England and Wales, registration number 8554516. The registered office is Haysbridge Farm, Brickhouse Lane, South Godstone, Surrey, RH9 8JW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold Improvements - 20% straight line
Plant & machinery
25% reducing method
Motor vehicles
25% reducing method
Computer equipment
33.3% straight line
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
RJ HGV Brake & Clutch Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
7,587
10,113
73,185
9,749
100,634
Additions
-
1,066
-
183
1,249
At 31 March 2025
7,587
11,179
73,185
9,932
101,883
At 1 April 2024
6,140
4,267
12,982
8,785
32,174
Charge for the year
1,404
1,583
15,051
691
18,729
At 31 March 2025
7,544
5,850
28,033
9,476
50,903
At 31 March 2025
43
5,329
45,152
456
50,980
At 31 March 2024
1,447
5,846
60,203
964
68,460
Amounts falling due within one year
Trade debtors
71,762
73,021
Accrued income and prepayments
2,072
2,651
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
9,951
9,951
Trade creditors
33,661
25,939
Taxes and social security
20,416
13,832
Loans from directors
105
110
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
43,781
53,731
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
RJ HGV Brake & Clutch Ltd
Notes to the Accounts
for the year ended 31 March 2025
9
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
5,397
10
Transactions with related parties
As at balance sheet date, the company owed to the director £110 (2022: £317).
11
Average number of employees
During the year the average number of employees was 3 (2024: 3).