REGISTERED NUMBER: 05493416 (England and Wales)

Unaudited Financial Statements

for the Period

1 September 2025 to 28 February 2026

for

R.S.J. International Freight

Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A J Feltham

SECRETARY:

G Stephens

REGISTERED OFFICE:

16 Churchill Way

Cardiff

CF10 2DX

REGISTERED NUMBER:

05493416 (England and Wales)

ACCOUNTANTS:

Stanley Joseph Limited

Chartered Accountants

Suite 1

Liberty House

South Liberty Lane

Bristol

BS3 2ST

FIXED ASSETS

Tangible assets

4

-

34

CURRENT ASSETS

Stocks

-

12,960

Debtors

5

90,751

75,290

Cash at bank and in hand

192,958

233,097

283,709

321,347

CREDITORS

Amounts falling due within one year

6

190,651

166,286

NET CURRENT ASSETS

93,058

155,061

TOTAL ASSETS LESS CURRENT LIABILITIES

93,058

155,095

CAPITAL AND RESERVES

Called up share capital

81

201

Capital redemption reserve

7

120

-

Retained earnings

7

92,857

154,894

SHAREHOLDERS' FUNDS

93,058

155,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 30 April 2026 and were signed by:

R A J Feltham - Director

1.	STATUTORY INFORMATION

R.S.J. International Freight Services Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2025

236

6,000

8,639

14,875

Disposals

-

(6,000

)

-

(6,000

)

At 28 February 2026

236

-

8,639

8,875

DEPRECIATION

At 1 September 2025

236

5,966

8,639

14,841

Eliminated on disposal

-

(5,966

)

-

(5,966

)

At 28 February 2026

236

-

8,639

8,875

NET BOOK VALUE

At 28 February 2026

-

-

-

-

At 31 August 2025

-

34

-

34

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.25

£

£

Trade debtors

90,169

68,411

Other debtors

582

6,879

90,751

75,290

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

31.8.25

£

£

Trade creditors

74,018

117,339

Taxation and social security

25,136

18,837

Other creditors

91,497

30,110

190,651

166,286

7.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 September 2025

154,894

-

154,894

Profit for the period

22,963

-

22,963

Purchase of own shares

(85,000

)

120

(84,880

)

At 28 February 2026

92,857

120

92,977

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

R Feltham

Director

28.02.2026

31.08.2025

Dividends paid

-

11,000

Capital introduced/(Withdrawn)

1,993

(602

)

At the year end, the company owed the director £3,625 (2024: £632).

S Frost

Director

28.02.2026

31.08.2025

Capital Withdrawn

8,178

164

At the year end, the company owed the director £Nil (2025 £8,178).

J Morris

Director

28.02.2026

31.08.2025

Capital Withdrawn

12,388

835

At the year end, the company owed the director £Nil (2024: £12,388).