Company registration number 09764132 (England and Wales)
RJN Technologies Ltd
Unaudited Financial Statements
For the year ended 31 January 2026
RJN Technologies Ltd
Company information
Directors
Mr N A Chowdhary
Ms R K Chowdhary
Mr J Chowdhary
Company number
09764132
Registered office
The Exchange
5 Bank Street
Bury
United Kingdom
BL9 0DN
Accountants
DJH Bury Limited
The Exchange
5 Bank Street
Bury
Lancashire
BL9 0DN
RJN Technologies Ltd
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 5
RJN Technologies Ltd
Statement Of Financial Position
As at 31 January 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,918
20,397
Investment property
5
4,051,332
4,051,332
4,068,250
4,071,729
Current assets
Debtors
6
3,519
2,478
Cash at bank and in hand
94,535
28,272
98,054
30,750
Creditors: amounts falling due within one year
7
(3,628,493)
(3,644,355)
Net current liabilities
(3,530,439)
(3,613,605)
Net assets
537,811
458,124
Capital and reserves
Called up share capital
3
3
Profit and loss reserves
537,808
458,121
Total equity
537,811
458,124

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2026 and are signed on its behalf by:
Mr N A Chowdhary
Director
Company registration number 09764132 (England and Wales)
RJN Technologies Ltd
Notes to the financial statements
For the year ended 31 January 2026
- 2 -
1
Accounting policies
Company information

RJN Technologies Ltd is a private company limited by shares incorporated in England and Wales. The company's registered number is 09764132 and its registered office is The Exchange, 5 Bank Street, Bury, United Kingdom, BL9 0DN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover
Turnover represents rental income receivable in respect of the accounting period, allocated on a straight line basis over the period of the lease.
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The residual values, estimated useful lives and depreciation method of tangible fixed assets are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

RJN Technologies Ltd
Notes to the financial statements (continued)
For the year ended 31 January 2026
1
Accounting policies
(Continued)
- 3 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and 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.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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 e quity.

Current or deferred taxation assets and liabilities are no t 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 ha ve 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 p robable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

RJN Technologies Ltd
Notes to the financial statements (continued)
For the year ended 31 January 2026
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Estimating the fair value of the investment property, given a lack of comparable market data and sensitivity to the estimated yield.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2025
51,162
Additions
750
At 31 January 2026
51,912
Depreciation and impairment
At 1 February 2025
30,765
Depreciation charged in the year
4,229
At 31 January 2026
34,994
Carrying amount
At 31 January 2026
16,918
At 31 January 2025
20,397
RJN Technologies Ltd
Notes to the financial statements (continued)
For the year ended 31 January 2026
- 5 -
5
Investment property
2026
£
Fair value
At 1 February 2025 and 31 January 2026
4,051,332

Investment property historical cost is £4,051,332 (202 5: £4,051,332). The directors are of the opinion that at 31 January 202 6 the cost of the investment property represents its current fair value, based on observable market data.

6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
3,519
2,478
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
0
4,338
Amounts owed to related company
464,993
503,389
Corporation tax
25,419
551
Other creditors
3,138,081
3,136,077
3,628,493
3,644,355
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