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Registered number: SC832501 RJI HOLDINGS LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
RJI HOLDINGS LIMITED COMPANY INFORMATION
DIRECTOR | R J Ingram
REGISTERED NUMBER | SC832501
REGISTERED OFFICE | Pitscaff Lodge, Newburgh, Ellon
| Aberdeenshire
| AB41 6AQ
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
RJI HOLDINGS LIMITED REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RJI HOLDINGS LIMITED FOR THE PERIOD ENDED 31 DECEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RJI Holdings Limited for the period ended 31 December 2025 which comprise the Statement of financial position and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas -framework-preparation -of-accounts. This report is made solely to the director of RJI Holdings Limited in accordance with the terms of our engagement letter dated 29 May 2025. Our work has been undertaken solely to prepare for your approval the financial statements of RJI Holdings Limited and state those matters that we have agreed to state to the director of RJI Holdings Limited in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://icas.com/icas -framework-preparation -of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RJI Holdings Limited and its director for our work or for this report. It is your duty to ensure that RJI Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of RJI Holdings Limited. You consider that RJI Holdings Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of RJI Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. EQ Accountants Limited Chartered Accountants Westby 64 West High Street Forfar Angus DD8 1BJ 21 April 2026 Page 1
RJI HOLDINGS LIMITED REGISTERED NUMBER: SC832501 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
FIXED ASSETS |  |  |
Tangible assets | 3 |  | 186,831
|  |  | 186,831
CURRENT ASSETS |  |  |
Debtors: amounts falling due within one year | 4 | 57 |
Cash at bank and in hand |  | 2,483 |
|  | 2,540 |
Creditors: amounts falling due within one year | 5 | (73,527) |
NET CURRENT (LIABILITIES)/ASSETS |  |  | (70,987)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 115,844
Creditors: amounts falling due after more than one year | 6 |  | (121,477)
NET (LIABILITIES)/ASSETS |  |  | (5,633)
CAPITAL AND RESERVES |  |  |
Called up share capital |  |  | 1
Profit and loss account |  |  | (5,634)
|  |  | (5,633)
The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. 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 income and retained earnings 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 on 20 April 2026.
R J Ingram
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
RJI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | GENERAL INFORMATION
RJI Holdings Limited is a private company, limited by shares, incorporated in Scotland with registration number SC832501. The registered office is Pitscaff Lodge, Newburgh, Ellon, Aberdeenshire, United Kingdom, AB41 6AQ. The Company's functional and presentational currency is GBP. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TURNOVER
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: 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. Page 3
RJI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.3 | 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Land and buildings | - | Not depreciated
|  |  |  | Computer equipment | - | 12.5% reducing balance
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 profit or loss.
3. | TANGIBLE FIXED ASSETS
|  | Land and buildings | Office equipment | Total
|  | £ | £ | £
| COST OR VALUATION |  |  |
| Additions | 185,757 | 1,227 | 186,984
| At 31 December 2025 | 185,757 | 1,227 | 186,984
| DEPRECIATION |  |  |
| Charge for the period on owned assets | - | 153 | 153
| At 31 December 2025 | - | 153 | 153
| NET BOOK VALUE |  |  |
| At 31 December 2025 | 185,757 | 1,074 | 186,831
Page 4
RJI HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
4. | DEBTORS
|  |  |  |  | 2025
|  |  |  |  | £
| Prepayments and accrued income | 57
|  | 57
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 5,412
| Other creditors | 58,459
| Accruals and deferred income | 9,656
|  | 73,527
6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 121,477
|  | 121,477
| The company has granted security of £126,889 for the above creditors.
7. | SHARE CAPITAL
|  |  |  |  | 2025
|  |  |  |  | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |
|  | 1 Ordinary share of £1.00 | 1
1 Ordinary Share of £1 was allocated and issued in the period.
Page 5