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Registered number: 05285085
RJJ Packaging & Design Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Martin Nye
Chartered Certified Accountants
186 High Street
Winslow
Buckinghamshire
MK18 3DQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05285085
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,766 44,180
35,766 44,180
CURRENT ASSETS
Stocks 5 39,957 46,431
Debtors 6 347,886 319,809
Cash at bank and in hand 76,100 131,989
463,943 498,229
Creditors: Amounts Falling Due Within One Year 7 (201,195 ) (211,218 )
NET CURRENT ASSETS (LIABILITIES) 262,748 287,011
TOTAL ASSETS LESS CURRENT LIABILITIES 298,514 331,191
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (9,047 ) (10,503 )
NET ASSETS 289,467 320,688
CAPITAL AND RESERVES
Called up share capital 10 49 100
Capital redemption reserve 51 -
Profit and Loss Account 289,367 320,588
SHAREHOLDERS' FUNDS 289,467 320,688
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For the year ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martin Herber
Director
9th March 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RJJ Packaging & Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05285085 . The registered office is 186 High Street, Winslow, Buckinghamshire, MK18 3DQ. The presentation currency is £ Sterling rounded to the nearest £1.
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 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% Straight line
Plant & Machinery 25% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income 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 reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Employees 13 13
13 13
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 4,339 202,176 206,515
Additions - 8,035 8,035
Disposals - (7,482 ) (7,482 )
As at 31 October 2025 4,339 202,729 207,068
Depreciation
As at 1 November 2024 2,168 160,167 162,335
Provided during the period 542 15,907 16,449
Disposals - (7,482 ) (7,482 )
As at 31 October 2025 2,710 168,592 171,302
Net Book Value
As at 31 October 2025 1,629 34,137 35,766
As at 1 November 2024 2,171 42,009 44,180
5. Stocks
2025 2024
£ £
Stock 39,957 46,431
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 327,354 301,271
Prepayments and accrued income 14,206 13,412
Other debtors 6,326 5,126
347,886 319,809
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 80,778 103,302
Corporation tax 53,483 36,302
Other taxes and social security 6,635 9,985
VAT 50,276 44,972
Other creditors 1,858 2,094
Accruals and deferred income 8,165 14,563
201,195 211,218
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 9,047 10,503
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2024 10,503 10,503
Reversals (1,456 ) (1,456)
Balance at 31 October 2025 9,047 9,047
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 49 100
11. Capital Commitments
The company has a commitment to making property rental payments amounting to £76,568 annually to 20th October 2028.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr George Herber - 1,200 - - 1,200
The above loan is unsecured and interest free and was repaid on 26th February 2026.
A director has given a personal guarantee to the company's bankers in respect of the overdraft and loan facilities, as at 31st October 2025 £nil (2024 - £nil) was due to the company's bankers.
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