Registration number: 15479179

R And J Taylor Ltd

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

R And J Taylor Ltd

(Registration number: 15479179)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,496	1,868
Current assets
Debtors	5	81,062	32,101
Cash at bank and in hand		54,980	1,391
		136,042	33,492
Creditors: Amounts falling due within one year	7	(89,612)	(34,684)
Net current assets/(liabilities)		46,430	(1,192)
Total assets less current liabilities		49,926	676
Provisions for liabilities		(607)	(355)
Net assets		49,319	321
Capital and reserves
Called up share capital		100	100
Retained earnings		49,219	221
Shareholders' funds		49,319	321

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account and Directors' Report.

Approved and authorised by the Board on 28 May 2026 and signed on its behalf by:
 

......................................... Mr J Taylor Director

R And J Taylor Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

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 revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

R And J Taylor Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tax

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

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% on straight line basis

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

R And J Taylor Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	6,647	6,647
At 28 February 2026	6,647	6,647
Depreciation
At 1 March 2025	935	935
Charge for the year	2,216	2,216
At 28 February 2026	3,151	3,151
Carrying amount
At 28 February 2026	3,496	3,496
At 28 February 2025	1,868	1,868

5

Debtors

Current	2026 £	2025 £
Trade debtors	50,021	29,585
Other debtors	31,041	2,516
	81,062	32,101

6	Related party transactions

Summary of transactions with other related parties

During the year, advances were made to the director in the sum of £157,874 and repayments were made in the sum of £129,349. At the year end, the director owed the company the amount of £31,041 (2025: £2,516) and this amount is included in other debtors. The loan was interest free and repayable on demand.

R And J Taylor Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	-	138
Taxation and social security	77,539	27,795
Accruals and deferred income	12,073	6,751
	89,612	34,684