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Registered number: 16476630 RYJO HOMES LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MAY 2026
RYJO HOMES LTD CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RYJO HOMES LTD FOR THE PERIOD ENDED 31 MAY 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ryjo Homes Ltd for the period ended 31 May 2026 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation. This report is made solely to the Board of Directors of Ryjo Homes Ltd, as a body, in accordance with the terms of our engagement letter dated 8 July 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Ryjo Homes Ltd and state those matters that we have agreed to state to the Board of Directors of Ryjo Homes Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ryjo Homes Ltd and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Ryjo Homes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ryjo Homes Ltd. You consider that Ryjo Homes Ltd is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or review of the financial statements of Ryjo Homes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. MA Partners LLP 7 The Close Norwich NR1 4DJ 3 August 2026 Page 1
RYJO HOMES LTD REGISTERED NUMBER: 16476630 BALANCE SHEET AS AT 31 MAY 2026
|  | 2026
Note |  | £
Current assets |  |  |
Cash at bank and in hand |  | 357 |
|  | 357 |
Creditors: amounts falling due within one year | 4 | (2,970) |
Net current (liabilities)/assets |  |  | (2,613)
Total assets less current liabilities |  |  | (2,613)
Net (liabilities)/assets |  |  | (2,613)
Capital and reserves |  |  |
Called up share capital | 5 |  | 2
Profit and loss account |  |  | (2,615)
|  |  | (2,613)
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RYJO HOMES LTD REGISTERED NUMBER: 16476630 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 August 2026.
R Stammers
Director
The notes on pages 4 to 8 form part of these financial statements. Page 3
RYJO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026
1. | General information
Ryjo Homes Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The registered office is 260 South Avenue, Southend-On-Sea, England, SS2 4HSU. The Company's principal activity is the provision of property letting in England. The Company was incorporated on 27 May 2025. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.3 | 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. Page 4
RYJO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.4 | 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. Page 5
RYJO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.5 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at Page 6
RYJO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.5 | Financial instruments (continued)
the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 31 May
|  |  | 2026
|  |  | No.
|  | Directors | 2
Page 7
RYJO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MAY 2026
4. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026
|  |  |  |  | £
| Other creditors | 2,490
| Accruals and deferred income | 480
|  | 2,970
5. | Share capital
|  |  |  |  | 2026
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 2 Ordinary shares of £1.00 each | 2
6. | Related party transactions
| As at 31 May 2026 the balance owed to the director was £2,133.
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