REGISTERED NUMBER: 14235430 (England and Wales)

RJ Gray Developments Ltd

Unaudited Financial Statements for the Year Ended 31 July 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Gray

Mrs R J Gray

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

14235430 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

National Westminster Bank Plc

290 Wells Road

Knowle

BRISTOL

BS4 9GB

FIXED ASSETS

Tangible assets

5

34,682

1,146

Investments

6

10

10

34,692

1,156

CURRENT ASSETS

Debtors

63,350

28,180

Cash at bank

17,072

2,974

80,422

31,154

CREDITORS

Amounts falling due within one year

41,285

6,809

NET CURRENT ASSETS

39,137

24,345

TOTAL ASSETS LESS CURRENT LIABILITIES

73,829

25,501

CREDITORS

Amounts falling due after more than one year

(29,385

)

-

PROVISIONS FOR LIABILITIES

(610

)

(218

)

NET ASSETS

43,834

25,283

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

43,734

25,183

SHAREHOLDERS' FUNDS

43,834

25,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

J Gray - Director

1.	STATUTORY INFORMATION

RJ Gray Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

1,926

Additions

42,674

At 31 July 2025

44,600

DEPRECIATION

At 1 August 2024

780

Charge for year

9,138

At 31 July 2025

9,918

NET BOOK VALUE

At 31 July 2025

34,682

At 31 July 2024

1,146

Fixed assets, included in the above, which are held under finance leases are as follows:

Totals

£

COST

Additions

39,340

At 31 July 2025

39,340

DEPRECIATION

Charge for year

7,868

At 31 July 2025

7,868

NET BOOK VALUE

At 31 July 2025

31,472

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 August 2024

and 31 July 2025

10

NET BOOK VALUE

At 31 July 2025

10

At 31 July 2024

10

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Finance leases

34,270

-

The finance lease liability is secured against the specific financed asset.