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Registered number: 14884852
Ruijie Networks (UK) Limited
Director's Report and
Financial Statements
For The Year Ended 31 May 2025
AGP Consulting
International House
Brentford
Middlesex
TW8 0GP
Ruijie Networks (UK) Limited
Contents
Contents

| Page
--- | ---
Director's Report | 1
Independent Auditor's Report | 2—4
Profit and Loss Account | 5
Statement of Comprehensive Income | 6
Balance Sheet | 7
Statement of Changes in Equity | 8
Notes to the Financial Statements | 9—11

Page 1
Ruijie Networks (UK) Limited
Company No. 14884852
Director's Report For The Year Ended 31 May 2025
Director's Report
The director presents his report and the financial statements for the year ended 31 May 2025.
Principal Activity
The company's principal activity continues to be that of selling IT Network equipment.
Directors
The director who held office during the year were as follows:

Mr J Xu

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved:

- so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
- they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Independent Auditors
The auditors, AGP Consulting, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the board

Mr J Xu Director
28/11/2025

Page 1
Page 2
Independent Auditor's Report
to the Members of
Ruijie Networks (UK) Limited
Independent Auditor's Report
Opinion
We have audited the financial statements of Ruijie Networks (UK) Limited for the year ended 31 May 2025 which comprise the Profit and Loss Account, Statement of Comprehensive Income, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 May 2025 and of its profit/(loss) for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 11 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:

- the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Director's Report have been prepared in accordance with applicable legal requirements.

Page 2
Page 3
Independent Auditor's Report (continued)
to the Members of
Ruijie Networks (UK) Limited
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records or returns; or
- certain disclosures of director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 1, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Page 3
Page 4
Independent Auditor's Report (continued)
to the Members of
Ruijie Networks (UK) Limited
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Being the second year of the business and the low level of transactions combined with the reporting requirements to the parent entity our assessment of the susceptibility of the Company to material misstatement in the financial statements and fraud in general has been considered to be fairly low.
The laws and regulations considered to be of significance to the Company at this stage are general laws applicable to company's which includes, Company law, taxation laws and employment laws.
The response to the risks identified in terms of our audit work has been to;

- make enquiry of management, those charged with governance and the entity’s accountants in relation to the business plans and its ability to continue as a going concern.
- make enquiry of entity's accountant to identify any instances of non-compliance with laws and regulations.
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Forhad Ahmed (Senior Statutory Auditor) for and on behalf of AGP Consulting , Statutory Auditor
28/11/2025
AGP Consulting International House Brentford Middlesex TW8 0GP

Page 4
Page 5
Ruijie Networks (UK) Limited
Profit and Loss Account
For The Year Ended 31 May 2025
Profit and Loss Account

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 346,927 |  | -
GROSS PROFIT |  | 346,927 |  | -
Administrative expenses |  | (293,906 ) |  | (83,964 )
OPERATING PROFIT/(LOSS) AND PROFIT/(LOSS) BEFORE TAXATION |  | 53,021 |  | (83,964 )
Tax on Profit/(loss) | 6 | 5,879 |  | -
PROFIT/(LOSS) AFTER TAXATION BEING PROFIT/(LOSS) FOR THE FINANCIAL YEAR |  | 58,900 |  | (83,964 )

The notes on pages 9 to 11 form part of these financial statements.
Page 5
Page 6
Ruijie Networks (UK) Limited
Statement of Comprehensive Income
For The Year Ended 31 May 2025
Statement of Comprehensive Income

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
PROFIT FOR THE FINANCIAL YEAR |  | 58,900 |  | (83,964 )
OTHER COMPREHENSIVE INCOME FOR THE YEAR |  | - |  | -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR |  | 58,900 |  | (83,964 )

Page 6
Page 7
Ruijie Networks (UK) Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 14884852

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 7 | 66,240 |  | 8,922 |
Cash at bank and in hand |  | 90,853 |  | 56,755 |
|  | 157,093 |  | 65,677 |
Creditors: Amounts Falling Due Within One Year | 8 | (36,957 ) |  | (4,441 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 120,136 |  | 61,236
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 120,136 |  | 61,236
NET ASSETS |  |  | 120,136 |  | 61,236
CAPITAL AND RESERVES
Called up share capital | 9 |  | 145,200 |  | 145,200
Profit and Loss Account |  |  | (25,064 ) |  | (83,964 )
SHAREHOLDERS' FUNDS |  |  | 120,136 |  | 61,236

On behalf of the board

Mr J Xu Director
28/11/2025

The notes on pages 9 to 11 form part of these financial statements.
Page 7
Page 8
Ruijie Networks (UK) Limited
Statement of Changes in Equity
For The Year Ended 31 May 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 22 May 2023 | 145,200 | - | 145,200
Loss for the period and total comprehensive income | - | (83,964 ) | (83,964)
As at 31 May 2024 and 1 June 2024 | 145,200 | (83,964 ) | 61,236
Profit for the year and total comprehensive income | - | 58,900 | 58,900
As at 31 May 2025 | 145,200 | (25,064 ) | 120,136

Page 8
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Ruijie Networks (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Ruijie Networks (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14884852 . The registered office is Sovereign Court 625-635 Sipson Road, Sipson, West Drayton, UB7 0JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 9
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Ruijie Networks (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Audit Services
Audit of the company's financial statements | 3,600 |  | 3,600

4. Staff Costs
Staff costs, including directors' remuneration, were as follows:

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 190,530 |  | 41,671
Social security costs | 22,773 |  | 4,705
Other pension costs | 3,450 |  | 330
| 216,753 |  | 46,706

5. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
6. Tax on Profit

The tax credit on the profit/(loss) for the year was as follows:
| Tax Rate | 31 May 2025 |  | 31 May 2024
--- | --- | --- | --- | ---
| 31 May 2025 | 31 May 2024 | £ |  | £
Current tax
UK Corporation Tax | 19.0% | 19.0% | - |  | -
Deferred Tax
Deferred taxation | (5,879 ) |  | -
Total tax charge for the period | (5,879 ) |  | -
The actual credit for the year can be reconciled to the expected charge/(credit) for the year based on the profit/(loss) and the standard rate of corporation tax as follows:
| 31 May 2025 |  | 31 May 2024
| £ |  | £
Profit before tax | 53,021 |  | (83,964)
Tax on profit at 19% (UK standard rate) | 10,733 |  | (15,953 )
Tax losses utilised | (10,733 ) |  | 15,953
Deferred tax from unrecognised tax loss or credit | (5,879 ) |  | -
Total tax charge for the period | (5,879) |  | -

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Ruijie Networks (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 58,043 |  | -
Other debtors | 8,197 |  | 8,922
| 66,240 |  | 8,922

8. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,001 |  | -
Other creditors | 13,244 |  | -
Taxation and social security | 5,271 |  | -
Accruals and deferred income | 16,441 |  | 4,441
| 36,957 |  | 4,441

9. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
145,200 Ordinary Shares of £ 1.00 each | 145,200 |  | 145,200

10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to the profit and loss account in respect of defined contribution schemes was £3,450 (2024: £330).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
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