Rayment Matthews & Johnson Limited - Accounts to registrar (filleted)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Rayment Matthews & Johnson Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K S F Johnson

Ms V E Cooper

SECRETARY:

Mrs R Johnson

REGISTERED OFFICE:

Little Folly

Ewood Lane

Newdigate

Dorking

Surrey

RH5 5AR

REGISTERED NUMBER:

00862191 (England and Wales)

ACCOUNTANTS:

Williams & Co

Chartered Accountants

8/10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

16,566

18,956

Investment property

5

2,200,000

2,216,566

2,218,956

CURRENT ASSETS

Debtors

6

5,700

5,472

Cash at bank and in hand

635,410

615,363

641,110

620,835

CREDITORS

Amounts falling due within one year

7

47,827

48,662

NET CURRENT ASSETS

593,283

572,173

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,809,849

2,791,129

CREDITORS

Amounts falling due after more than one year

8

(629,440

)

(631,805

)

PROVISIONS FOR LIABILITIES

9

(151,840

)

(152,438

)

NET ASSETS

2,028,569

2,006,886

CAPITAL AND RESERVES

Called up share capital

10

15,000

Revaluation reserve

11

1,481,495

Retained earnings

532,074

510,391

SHAREHOLDERS' FUNDS

2,028,569

2,006,886

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

Ms V E Cooper - Director

1.	STATUTORY INFORMATION

Rayment Matthews & Johnson 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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 year 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

property

£

COST OR VALUATION

At 1 March 2025

and 28 February 2026

23,904

DEPRECIATION

At 1 March 2025

4,948

Charge for year

2,390

At 28 February 2026

7,338

NET BOOK VALUE

At 28 February 2026

16,566

At 28 February 2025

18,956

Cost or valuation at 28 February 2026 is represented by:

Improvements

to

property

£

Cost

23,904

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

2,200,000

NET BOOK VALUE

At 28 February 2026

2,200,000

At 28 February 2025

2,200,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 1999

566,434

Valuation in 2004

310,782

Valuation in 2013

120,000

Valuation in 2017

559,402

Cost

643,382

2,200,000

If the freehold properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

Cost

643,382

The Freehold Properties were valued on an open market basis on 21 February 2017 by Metrus Limited .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

4,026

4,451

Prepayments

1,674

1,021

5,700

5,472

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Tax

4,830

5,855

Other creditors

730

-

Accrued expenses

42,267

42,807

47,827

48,662

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Directors' loan accounts

629,440

631,805

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

Accelerated capital allowances

151,840

152,438

Deferred

tax

£

Balance at 1 March 2025

152,438

Provided during year

(598

)

Accelerated capital allowance

Balance at 28 February 2026

151,840

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

15,000

Ordinary

£1

15,000

11.

RESERVES

The fair value reserve represents the cumulative effect of revaluations of freehold land and buildings which are revalued to fair value at each reporting date.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Harry Johnson