Company registration number 09630395 (England and Wales)
RJB COMMERCIAL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
RJB COMMERCIAL LTD
COMPANY INFORMATION
Director
Mr R Briggs
Company number
09630395
Registered office
37 Underwood Close
Redditch
Worcestershire
B97 5YS
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Lloyds Bank Plc
Colmore Row
PO Box 1000
Birmingham
West Midlands
BX1 1LT
RJB COMMERCIAL LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
RJB COMMERCIAL LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RJB COMMERCIAL LTD FOR THE YEAR ENDED 29 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RJB Commercial Ltd for the year ended 29 June 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of RJB Commercial Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RJB Commercial Ltd and state those matters that we have agreed to state to the b oard of d irectors of RJB Commercial Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RJB Commercial Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that RJB Commercial Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of RJB Commercial Ltd. You consider that RJB Commercial 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 financial statements of RJB Commercial 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 f inancial statements.

Ormerod Rutter Limited
23 February 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
RJB COMMERCIAL LTD
BALANCE SHEET
AS AT 29 JUNE 2025
29 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
208
277
Investments
4
50
50
258
327
Current assets
Debtors
5
102,885
94,461
Creditors: amounts falling due within one year
6
(88,212)
(76,452)
Net current assets
14,673
18,009
Total assets less current liabilities
14,931
18,336
Creditors: amounts falling due after more than one year
7
(14,136)
(18,216)
Net assets
795
120
Capital and reserves
Called up share capital
9
1
1
Profit and loss reserves
794
119
Total equity
795
120

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 29 June 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 member has 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.

RJB COMMERCIAL LTD
BALANCE SHEET (CONTINUED)
AS AT 29 JUNE 2025
29 June 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 23 February 2026.
Mr R Briggs
Director
Company Registration No. 09630395
RJB COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 JUNE 2025
- 4 -
1
Accounting policies
Company information

RJB Commercial Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 37 Underwood Close, Redditch, Worcestershire, United Kingdom, B97 5YS.

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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% on reducing balance
1.4
Fixed asset investments

Interests in jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

RJB COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Computer equipment
£
Cost
At 30 June 2024 and 29 June 2025
2,477
Depreciation and impairment
At 30 June 2024
2,200
Depreciation charged in the year
69
At 29 June 2025
2,269
Carrying amount
At 29 June 2025
208
At 29 June 2024
277
RJB COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 JUNE 2025
- 6 -
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
50
50
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
102,607
94,196
Deferred tax asset
278
265
102,885
94,461
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,080
3,980
Trade creditors
944
276
Amounts owed to group undertakings
77,205
58,850
Taxation and social security
5,210
12,614
Other creditors
773
732
88,212
76,452
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
14,136
18,216
8
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Bank loans
18,216
22,196
Bank loans are secured by way of a government-backed guarantee
RJB COMMERCIAL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 JUNE 2025
- 7 -
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
10
Directors' transactions

Advances or credits have been granted by the company to its director as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan account
-
1,264
25,411
(17,000)
9,675
1,264
25,411
(17,000)
9,675

The director's loan account was repaid within nine months of the year end.

11
Ultimate controlling party

The ultimate controlling party is Mr R Briggs.

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