Company registration number 12116766 (England and Wales)
R J H COUNTRY PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2025
PAGES FOR FILING WITH REGISTRAR
SOMERBYS LIMITED
CHARTERED ACCOUNTANTS
30 NELSON STREET
LEICESTER
LE1 7BA
R J H COUNTRY PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
R J H COUNTRY PROPERTIES LIMITED
BALANCE SHEET
AS AT
30 JULY 2025
30 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Stocks
601,272
581,563
Debtors
4
4,313
-
0
Cash at bank and in hand
394
1,069
605,979
582,632
Creditors: amounts falling due within one year
5
(605,977)
(582,630)
Net current assets
2
2
Capital and reserves
Called up share capital
6
2
2

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 March 2026
Mr R O Harrison
Director
Company Registration No. 12116766
R J H COUNTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JULY 2025
- 2 -
1
Accounting policies
Company information

R J H Country Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30 Nelson Street, Leicester, LE1 7BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

R J H COUNTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
4,313
-
0
R J H COUNTRY PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JULY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
810
Other creditors
605,977
581,820
605,977
582,630
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
1
1
1
1
Ordinary B shares of £1 each
1
1
1
1
2
2
2
2
2025-07-30 2024-07-31 false false false 02 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr R O Harrison 12116766 2024-07-31 2025-07-30 12116766 2025-07-30 12116766 2024-07-30 12116766 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-30 12116766 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-30 12116766 core:CurrentFinancialInstruments 2025-07-30 12116766 core:CurrentFinancialInstruments 2024-07-30 12116766 core:ShareCapital 2025-07-30 12116766 core:ShareCapital 2024-07-30 12116766 core:ShareCapitalOrdinaryShareClass1 2025-07-30 12116766 core:ShareCapitalOrdinaryShareClass1 2024-07-30 12116766 core:ShareCapitalOrdinaryShareClass2 2025-07-30 12116766 core:ShareCapitalOrdinaryShareClass2 2024-07-30 12116766 core:ShareCapitalOrdinaryShares 2025-07-30 12116766 core:ShareCapitalOrdinaryShares 2024-07-30 12116766 bus:Director1 2024-07-31 2025-07-30 12116766 2023-07-31 2024-07-30 12116766 bus:OrdinaryShareClass1 2024-07-31 2025-07-30 12116766 bus:OrdinaryShareClass2 2024-07-31 2025-07-30 12116766 bus:OrdinaryShareClass1 2025-07-30 12116766 bus:OrdinaryShareClass1 2024-07-30 12116766 bus:OrdinaryShareClass2 2025-07-30 12116766 bus:OrdinaryShareClass2 2024-07-30 12116766 bus:AllOrdinaryShares 2025-07-30 12116766 bus:AllOrdinaryShares 2024-07-30 12116766 bus:PrivateLimitedCompanyLtd 2024-07-31 2025-07-30 12116766 bus:FRS102 2024-07-31 2025-07-30 12116766 bus:AuditExemptWithAccountantsReport 2024-07-31 2025-07-30 12116766 bus:SmallCompaniesRegimeForAccounts 2024-07-31 2025-07-30 12116766 bus:FullAccounts 2024-07-31 2025-07-30 xbrli:pure xbrli:shares iso4217:GBP