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Registered number: 08935588
RJ IT Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08935588
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,410 130,195
130,410 130,195
CURRENT ASSETS
Debtors 5 1,397 -
Cash at bank and in hand 24,348 28,147
25,745 28,147
Creditors: Amounts Falling Due Within One Year 6 (28,214 ) (29,076 )
NET CURRENT ASSETS (LIABILITIES) (2,469 ) (929 )
TOTAL ASSETS LESS CURRENT LIABILITIES 127,941 129,266
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (4,936 ) (4,895 )
NET ASSETS 123,005 124,371
CAPITAL AND RESERVES
Called up share capital 8 10 10
Fair value reserve 9 20,707 20,707
Profit and Loss Account 102,288 103,654
SHAREHOLDERS' FUNDS 123,005 124,371
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J G Reeves
Director
2 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
RJ IT Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08935588 . The registered office is 13 Lon-Y-Deri, Cardiff, CF14 6JN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 33.33% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost or Valuation
As at 1 April 2025 130,000 7,486 137,486
Additions - 466 466
Disposals - (238 ) (238 )
As at 31 March 2026 130,000 7,714 137,714
Depreciation
As at 1 April 2025 - 7,291 7,291
Provided during the period - 152 152
Disposals - (139 ) (139 )
As at 31 March 2026 - 7,304 7,304
Net Book Value
As at 31 March 2026 130,000 410 130,410
As at 1 April 2025 130,000 195 130,195
5. Debtors
2026 2025
£ £
Due within one year
Prepayments and accrued income 1,163 -
Social security and other taxes 234 -
1,397 -
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6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 887 2,114
Director's loan account 27,327 26,962
28,214 29,076
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Revaluation of investment properties 4,857 4,857
Other timing differences 79 38
4,936 4,895
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
10 Ordinary Shares of £ 1.00 each 10 10
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 April 2025 20,707 103,654
Loss for the year and total comprehensive income - (1,366 )
As at 31 March 2026 20,707 102,288
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