Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 2026-05-13 true false 2025-01-01 1 1 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 02078061 2025-01-01 2025-12-31 02078061 2024-01-01 2024-12-31 02078061 2025-12-31 02078061 2024-12-31 02078061 c:Director2 2025-01-01 2025-12-31 02078061 d:MotorVehicles 2025-01-01 2025-12-31 02078061 d:MotorVehicles 2025-12-31 02078061 d:MotorVehicles 2024-12-31 02078061 d:ComputerEquipment 2025-01-01 2025-12-31 02078061 d:ComputerEquipment 2025-12-31 02078061 d:ComputerEquipment 2024-12-31 02078061 d:FreeholdInvestmentProperty 2025-12-31 02078061 d:FreeholdInvestmentProperty 2024-12-31 02078061 d:CurrentFinancialInstruments 2025-12-31 02078061 d:CurrentFinancialInstruments 2024-12-31 02078061 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 02078061 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 02078061 d:ShareCapital 2025-12-31 02078061 d:ShareCapital 2024-12-31 02078061 d:RetainedEarningsAccumulatedLosses 2025-12-31 02078061 d:RetainedEarningsAccumulatedLosses 2024-12-31 02078061 c:FRS102 2025-01-01 2025-12-31 02078061 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 02078061 c:FullAccounts 2025-01-01 2025-12-31 02078061 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02078061 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 02078061 RIJCO LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
RIJCO LTD CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 4
RIJCO LTD REGISTERED NUMBER: 02078061 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 5 |  | 271,611 |  | 271,611
Current assets |  |  |  |  |
Debtors | 6 | 2,356 |  | 2,633 |
Cash at bank and in hand |  | 189,308 |  | 183,263 |
|  | 191,664 |  | 185,896 |
Creditors: amounts falling due within one year | 7 | (122,136) |  | (124,136) |
Net current assets |  |  | 69,528 |  | 61,760
Net assets |  |  | 341,139 |  | 333,371
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300 |  | 300
Profit and loss account |  |  | 340,839 |  | 333,071
|  |  | 341,139 |  | 333,371
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 year 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 13 May 2026.
Mr I.M. Ridgley
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
RIJCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
RIJCO LTD (Formerly Stationery Plus Limited) (the Company) is a private company limited by shares, incorporated and domiciled in England. The address of the registered office is 45 Poplar Avenue, Edgbaston, Birmingham, West Midlands, B17 8EG, which is also the address of its principal place of business. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Revenue
Rental income is recognised in the period to which it relates.
| 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Computer equipment | - | 33% |
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.
| 2.4 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income. Page 2
RIJCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Motor vehicle | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 January 2025 | 22,135 | 472 | 22,607
| At 31 December 2025 | 22,135 | 472 | 22,607
| Depreciation |  |  |
| At 1 January 2025 | 22,135 | 472 | 22,607
| At 31 December 2025 | 22,135 | 472 | 22,607
| Net book value |  |  |
| At 31 December 2025 | - | - | -
| At 31 December 2024 | - | - | -
Page 3
RIJCO LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 271,611
| At 31 December 2025 | 271,611
The 2025 valuations were made by the director, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 525 | 525
| Prepayments and accrued income | 1,831 | 2,108
|  | 2,356 | 2,633
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 118,986 | 120,986
| Accruals and deferred income | 3,150 | 3,150
|  | 122,136 | 124,136
Page 4