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R J & J ENTERPRISES LTD
Unaudited Financial Statements
for the year ended 30 September 2025
Company registration number 14337900
(England and Wales)

Company Information

For the year ended 30 September 2025
Directors Whitwell, Richard John
Whitwell, Jessica

Company secretary Whitwell, Angela Margaret

Registered office The Four Columns Broughton Hall Business Park
Broughton
Skipton
BD23 3AE

Registered number 14337900

Accountant H & M Ltd
The Four Columns
Broughton Hall Business Park
Skipton
North Yorkshire
BD23 3AE

Statement of Financial Position

As at 30 September 2025
Notes
2025
2024
£
£
£
£
Current assets
Stocks
764
2,537
Debtors
4
-
576
Cash at bank and in hand
4,971
189
5,735
3,302
Creditors
Amounts falling due within one year
5
(2,654)
(2,901)
(2,654)
(2,901)
Net current assets (liabilities)
3,081
401
Total assets less current liabilities
3,081
401
Net assets (liabilities)
3,081
401
Capital and reserves
Other reserves
3
3
Profit and loss account
3,078
398
Total equity
3,081
401

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2026 and are signed on its behalf by:

Whitwell, Jessica
Whitwell, Jessica
Director

Company registration number 14337900

Notes to the Financial Statements

For the year ended 30 September 2025

1. Statutory information

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

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

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


Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.


Revenue 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. Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

2.4. Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

 

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

 

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

 

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income Statement.

3. Employees

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

4. Debtors

2025
2024
£
£
Other debtors
-
576
Total due within one year
-
576
Total due after one year
-
-
Total
-
576

5. Creditors due within one year

2025
2024
£
£
Directors loan account
400
-
Taxation and social security
1,286
1,721
Accruals and deferred income
968
1,180
Total
2,654
2,901