REGISTERED NUMBER: 09576106 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

RJC GROUP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr E O J Campbell

Mr R J Dowler

REGISTERED OFFICE:

Unit 2 Charnwood Edge Business Park

Syston Road

Cossington

Leicester

LE7 4UZ

REGISTERED NUMBER:

09576106 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

Unit 2 Charnwood Edge Business Park

Syston Road, Leicester

LE7 4UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Tangible assets

4

15,690

28,523

CURRENT ASSETS

Debtors

5

2,571,172

1,871,078

Cash at bank

1,186,552

1,161,605

3,757,724

3,032,683

CREDITORS

Amounts falling due within one year

6

(1,939,560

)

(1,570,339

)

NET CURRENT ASSETS

1,818,164

1,462,344

TOTAL ASSETS LESS CURRENT LIABILITIES

1,833,854

1,490,867

PROVISIONS FOR LIABILITIES

(3,785

)

(7,000

)

NET ASSETS

1,830,069

1,483,867

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,829,969

1,483,767

1,830,069

1,483,867

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr E O J Campbell - Director

Mr R J Dowler - Director

1.	STATUTORY INFORMATION

RJC Group Ltd is a limited company, limited by shares, registered in England and Wales. Its registered office address is Unit 2, Charnwood Edge Business Park, Syston Road, Cossington, Leicester, LE7 4UZ and the registered number is 09576106.

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.

The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

Turnover

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 cost incurred and the costs to complete the contract can be measured reliably

Tangible fixed assets

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

Fixtures and fittings

-

25% straight line

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Operating leases

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

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

99,791

Additions

11,768

At 31 August 2025

111,559

DEPRECIATION

At 1 September 2024

71,268

Charge for year

24,601

At 31 August 2025

95,869

NET BOOK VALUE

At 31 August 2025

15,690

At 31 August 2024

28,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,396,880

1,095,796

Amounts owed by group undertakings

44,732

19,058

Other debtors

400

-

Prepayments and accrued income

129,160

756,224

2,571,172

1,871,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,245,953

507,923

Amounts owed to group undertakings

-

2,020

Corporation tax

293,177

122,600

Social security and other taxes

135,456

149,563

Other creditors

60,121

28,805

Directors' loan accounts

104,309

115,471

Accruals and deferred income

100,544

643,957

1,939,560

1,570,339

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

201,502

233,816

Between one and five years

42,875

272,185

244,377

506,001

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr E O J Campbell

Balance outstanding at start of year

(71,922

)

(73,206

)

Amounts advanced

282,574

179,284

Amounts repaid

(250,000

)

(178,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(39,348

)

(71,922

)

Mr R J Dowler

Balance outstanding at start of year

(43,549

)

(49,488

)

Amounts advanced

228,588

183,939

Amounts repaid

(250,000

)

(178,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(64,961

)

(43,549

)

9.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10.	ULTIMATE CONTROLLING PARTY

RJC Group Limited is a subsidiary company, whereby RJC Group Holding Limited is the ultimate controlling party.