Company registration number 07463216 (England and Wales)
R & A.J. PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
R & A.J. PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
R & A.J. PROPERTIES LIMITED
BALANCE SHEET
AS AT
29 MARCH 2025
29 March 2025
- 1 -
29 March 2025
30 March 2024
Notes
£
£
£
£
Current assets
Debtors
3
898,241
900,968
Investments
4
200
200
Cash at bank and in hand
56
37
898,497
901,205
Creditors: amounts falling due within one year
5
(354,610)
(356,485)
Net current assets
543,887
544,720
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
543,787
544,620
Total equity
543,887
544,720

For the financial year ended 29 March 2025 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 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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 June 2026 and are signed on its behalf by:
Mr M R Jones
Director
Company registration number 07463216 (England and Wales)
R & A.J. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 MARCH 2025
- 2 -
1
Accounting policies
Company information

R & A.J. Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is 21 Allt Ioan, Johnstown, Carmarthen, Carmarthenshire, SA31 3SB.

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 the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.2
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.

R & A.J. PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 29 MARCH 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
898,241
900,968
4
Current asset investments
2025
2024
£
£
Other investments
200
200
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
156,937
100,793
Other creditors
197,673
255,692
354,610
356,485
6
Related party transactions

The company owed its subsidiary company some £156,937 at the year end (2024 : £100,793). It was owed some £898,240 (2024 : £898,240) by a company under common control. The amounts owed are interest free and repayable on demand. The company owed the shareholders £196,589 at the 29th March 2025 which amount is interest free and repayable on demand.

2025-03-29 2024-03-31 false false false 10 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A Jones Mr M R Jones Mrs R Jones 07463216 2024-03-31 2025-03-29 07463216 2025-03-29 07463216 2024-03-30 07463216 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-29 07463216 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-30 07463216 core:CurrentFinancialInstruments 2025-03-29 07463216 core:CurrentFinancialInstruments 2024-03-30 07463216 core:ShareCapital 2025-03-29 07463216 core:ShareCapital 2024-03-30 07463216 core:RetainedEarningsAccumulatedLosses 2025-03-29 07463216 core:RetainedEarningsAccumulatedLosses 2024-03-30 07463216 bus:Director2 2024-03-31 2025-03-29 07463216 2023-03-31 2024-03-30 07463216 bus:PrivateLimitedCompanyLtd 2024-03-31 2025-03-29 07463216 bus:SmallCompaniesRegimeForAccounts 2024-03-31 2025-03-29 07463216 bus:FRS102 2024-03-31 2025-03-29 07463216 bus:AuditExemptWithAccountantsReport 2024-03-31 2025-03-29 07463216 bus:Director1 2024-03-31 2025-03-29 07463216 bus:CompanySecretary1 2024-03-31 2025-03-29 07463216 bus:FullAccounts 2024-03-31 2025-03-29 xbrli:pure xbrli:shares iso4217:GBP