REGISTERED NUMBER: 09508794 (England and Wales)

Financial Statements

for the Year Ended 30 September 2025

for

RJK Logistics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R J Kirkland

I A Reynolds

REGISTERED OFFICE:

Overley House Overley Lane

Alrewas

Burton On Trent

Staffordshire

DE13 7DF

REGISTERED NUMBER:

09508794 (England and Wales)

AUDITORS:

Bourne & Co

Statutory Auditors

6 Lichfield Street

Burton-on-Trent

Staffordshire

DE14 3RD

FIXED ASSETS

Tangible assets

4

172,551

10,682

CURRENT ASSETS

Debtors

5

121,657

504,177

Cash at bank and in hand

13,381

877

135,038

505,054

CREDITORS

Amounts falling due within one year

6

261,169

658,785

NET CURRENT LIABILITIES

(126,131

)

(153,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,420

(143,049

)

CREDITORS

Amounts falling due after more than one year

7

(26,350

)

-

PROVISIONS FOR LIABILITIES

(40,467

)

-

NET LIABILITIES

(20,397

)

(143,049

)

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

(20,487

)

(143,139

)

SHAREHOLDERS' FUNDS

(20,397

)

(143,049

)

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 8 June 2026 and were signed on its behalf by:

R J Kirkland - Director

1.	STATUTORY INFORMATION

RJK Logistics Ltd 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.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover 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

Turnover 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 turnover 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.

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:

Plant and machinery - 15% reducing balance

Motor vehicles - 25% 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.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.

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.

Operating leases/finance leases

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

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a seperate entity. Once the contributions have been paid the Company has no further obligations.

The contributions are recognised as an expense in profit or loss when they fall due. amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held seperately from the Company in independently administered funds.

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.

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.

Going concern

At the balance sheet date the company had net current liabilities of £222,818 (2024 - £153,731) and net liabilities of £172,014 (2024 - £143,049).

The business is closely linked to connected companies and as a consequence the trading performance of the company is reliant on the performance of the connected companies. The directors are monitoring the company results regularly and the connected businesses pledge to offer the financial support, if necessary to ensure the company can continue trading for the foreseeable future. As such, the directors continue to adopt the going concern basis of preparation of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

102,866

Additions

181,485

At 30 September 2025

284,351

DEPRECIATION

At 1 October 2024

92,184

Charge for year

19,616

At 30 September 2025

111,800

NET BOOK VALUE

At 30 September 2025

172,551

At 30 September 2024

10,682

Included within fixed assets are assets held under hire purchase agreements with a net book value of £43,896.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

119,657

92,462

Other debtors

2,000

411,715

121,657

504,177

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

14,590

-

Trade creditors

62,088

634,921

Amounts owed to group undertakings

156,401

-

Taxation and social security

19,465

19,095

Other creditors

8,625

4,769

261,169

658,785

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 8)

26,350

-

8.	LEASING AGREEMENTS

At the reporting date, the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases amounting to £5,030 (2024: £64,906).

The total lease payments recognised as an expense during the year amounted to £59,876 (2024: £81,085).

Operating leases relate to the company’s commercial vehicles used in their logistics operations and are typically negotiated for terms of 3 years with fixed rental payments.

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

David Meadows BA BFP FCA (Senior Statutory Auditor)

for and on behalf of Bourne & Co

10.	OTHER FINANCIAL COMMITMENTS

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,136 (2024: £3,300). Contributions totalling £1,008 (2024: £417) were payable to the fund at the balance sheet date are included in creditors.

11.	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.

12.	ULTIMATE CONTROLLING PARTY

The immediate parent company and ultimate controlling party is Maplevale Holdings Ltd, a company registered in England and Wales, with a registered office of Overley House, Overley Lane, Alrewas, Burton upon Trent, Staffordshire.