Caseware UK (AP4) 2024.0.164 2024.0.164 2025-09-30 2025-09-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-10-01 false No description of principal activity false 8 8 false true 01328739 2024-10-01 2025-09-30 01328739 2023-10-01 2024-09-30 01328739 2025-09-30 01328739 2024-09-30 01328739 c:Director1 2024-10-01 2025-09-30 01328739 d:Buildings 2024-10-01 2025-09-30 01328739 d:Buildings 2025-09-30 01328739 d:Buildings 2024-09-30 01328739 d:Buildings d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01328739 d:PlantMachinery 2024-10-01 2025-09-30 01328739 d:PlantMachinery 2025-09-30 01328739 d:PlantMachinery 2024-09-30 01328739 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01328739 d:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 01328739 d:CurrentFinancialInstruments 2025-09-30 01328739 d:CurrentFinancialInstruments 2024-09-30 01328739 d:Non-currentFinancialInstruments 2025-09-30 01328739 d:Non-currentFinancialInstruments 2024-09-30 01328739 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 01328739 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 01328739 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 01328739 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 01328739 d:ShareCapital 2025-09-30 01328739 d:ShareCapital 2024-09-30 01328739 d:CapitalRedemptionReserve 2024-10-01 2025-09-30 01328739 d:CapitalRedemptionReserve 2025-09-30 01328739 d:CapitalRedemptionReserve 2024-09-30 01328739 d:RevaluationReserve 2024-10-01 2025-09-30 01328739 d:RevaluationReserve 2025-09-30 01328739 d:RevaluationReserve 2024-09-30 01328739 d:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 01328739 d:RetainedEarningsAccumulatedLosses 2025-09-30 01328739 d:RetainedEarningsAccumulatedLosses 2024-09-30 01328739 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 01328739 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 01328739 d:TaxLossesCarry-forwardsDeferredTax 2025-09-30 01328739 d:TaxLossesCarry-forwardsDeferredTax 2024-09-30 01328739 d:RetirementBenefitObligationsDeferredTax 2025-09-30 01328739 d:RetirementBenefitObligationsDeferredTax 2024-09-30 01328739 c:OrdinaryShareClass1 2024-10-01 2025-09-30 01328739 c:OrdinaryShareClass1 2025-09-30 01328739 c:OrdinaryShareClass1 2024-09-30 01328739 c:FRS102 2024-10-01 2025-09-30 01328739 c:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 01328739 c:FullAccounts 2024-10-01 2025-09-30 01328739 c:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 01328739 2 2024-10-01 2025-09-30 01328739 e:PoundSterling 2024-10-01 2025-09-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01328739 R.J.C. (U.K.) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
R.J.C. (U.K.) LIMITED REGISTERED NUMBER: 01328739 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 210,720 |  | 285,002
|  |  | 210,720 |  | 285,002
Current assets |  |  |  |  |
Stocks | 5 | 97,890 |  | 74,197 |
Debtors: amounts falling due within one year | 6 | 4,812,859 |  | 3,999,716 |
Cash at bank and in hand | 7 | 927,749 |  | 1,002,908 |
|  | 5,838,498 |  | 5,076,821 |
Creditors: amounts falling due within one year | 8 | (971,173) |  | (863,555) |
Net current assets |  |  | 4,867,325 |  | 4,213,266
Total assets less current liabilities |  |  | 5,078,045 |  | 4,498,268
Creditors: amounts falling due after more than one year | 9 |  | - |  | (31,534)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (38,980) |  | (52,759) |
|  |  | (38,980) |  | (52,759)
Net assets |  |  | 5,039,065 |  | 4,413,975
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 6,501 |  | 6,501
Revaluation reserve | 12 |  | 17,775 |  | 17,775
Capital redemption reserve | 12 |  | 17,499 |  | 17,499
Profit and loss account | 12 |  | 4,997,290 |  | 4,372,200
|  |  | 5,039,065 |  | 4,413,975
Page 1
R.J.C. (U.K.) LIMITED REGISTERED NUMBER: 01328739 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
R Allen
Director
Date: 9 March 2026
The notes on pages 3 to 11 form part of these financial statements. Page 2
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
R.J.C. (U.K.) Limited is a private company limited by shares incorporated in England and Wales. The Company's registered number is 01328739. The registered office is Mews Place, The Street, Hatfield Peverel, Essex, CM3 2EH. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors consider that the Company has sufficient liquid resources, shareholder and parent support and access to future resources to enable the Company to cover its costs and pay its liabilities for the next 12 months from the date of approval of these financial statements. Consequently, the Directors have concluded that there are no material uncertainties that may cast significant doubt about the Company's ability to continue as a going concern for the next 12 months from the date of approval of these financial statements. Accordingly, the going concern basis has been adopted in preparing the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional currency is Pound Sterling. The financial statements are rounded to the nearest Pound. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges. Page 3
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the statement of comprehensive income on a straight-line basis over the lease term.
| 2.6 | Finance leases: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.7 | Interest income
Interest income is recognised in the statement of comprehensive income using the effective interest method. Page 4
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.8 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Page 5
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on either a reducing balance basis or straight line basis depending on asset class. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 26 - 50%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the statement of comprehensive income.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase and raw materials are purchased as they are needed. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the statement of comprehensive income.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.16 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to the statement of comprehensive income.
3. | Employees
| The average monthly number of employees, including the Directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 8 | 8
Page 7
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 October 2024 | 50,000 | 982,775 | 1,032,775
| Additions | - | 32,241 | 32,241
| Disposals | - | (55,706) | (55,706)
| At 30 September 2025 | 50,000 | 959,310 | 1,009,310
| Depreciation |  |  |
| At 1 October 2024 | - | 747,773 | 747,773
| Charge for the year on owned assets | - | 106,523 | 106,523
| Disposals | - | (55,706) | (55,706)
| At 30 September 2025 | - | 798,590 | 798,590
| Net book value |  |  |
| At 30 September 2025 | 50,000 | 160,720 | 210,720
| At 30 September 2024 | 50,000 | 235,002 | 285,002
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 97,890 | 74,197
Page 8
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 979,374 | 820,956
| Amounts owed by group undertakings | 3,456,500 | 2,728,641
| Other debtors | 257,057 | 316,772
| Prepayments and accrued income | 119,928 | 133,347
|  | 4,812,859 | 3,999,716
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 927,749 | 1,002,908
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 242,093 | 187,891
| Corporation tax | 149,646 | 121,476
| Other taxation and social security | 309,353 | 279,983
| Other creditors | 226,333 | 245,751
| Accruals and deferred income | 43,748 | 28,454
|  | 971,173 | 863,555
| Other creditors include hire purchase and finance agreements of £43,705 (2024 - £89,665) which are secured over the assets to which they relate.
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | - | 31,534
| Other creditors include hire purchase and finance agreements which are secured over the assets to which they relate.
Page 9
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 52,759
| Charged to profit or loss | (13,779)
| At end of year | 38,980
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 34,644 | 52,759
| Tax losses carried forward | (108) | -
| Capital gain on freehold property | 4,444 | -
|  | 38,980 | 52,759
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 6,501 (2024 - 6,501) Ordinary shares of £1.00 each | 6,501 | 6,501
12. | Reserves
Revaluation reserve The revaluation reserve represents the accumulated revaluation gains and losses. Capital redemption reserve The capital redemption reserve represents the nominal value of shares repurchased by the Company. Profit and loss account The profit and loss account represents the accumulation of retained profits, net of dividends, which are in the form of distributable reserves. Page 10
R.J.C. (U.K.) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
13. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £5,619 (2024 - £7,366). Contributions totalling £1,131 (2024 - £1,555) were payable to the fund at the Balance Sheet date and are included in creditors.
14. | Related party transactions
| At the Balance Sheet date the Company was owed £3,456,500 (2024 - £2,728,641) from its parent company RAMH Holdings Limited.
15. | Controlling party
The immediate controlling party is RAMH Holdings Limited by virtue of it owning 100% of the Company's share capital. RAMH Holdings Limited is a private limited company, limited by shares and incorporated in England and Wales. RAMH Holdings Limited was incorporated on 19 December 2019 with its registered office being Mews Place, The Street, Hatfield Peverel, Essex, CM3 2EH. RAMH Holdings Limited does not prepare consolidated accounts. The Directors consider R Allen to be the ultimate controlling party, with 53% of the shareholding of RAMH Holdings Limited.
Page 11