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RBJ Enterprises Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 29 November 2025
Registration number: 10605156

RBJ Enterprises Ltd

Contents

Statement of financial position | 1
Notes to the Unaudited Financial Statements | 2 to 6

RBJ Enterprises Ltd

(Registration number: 10605156)
Statement of financial position as at 29 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 15,412 | 17,981
Tangible assets | 5 | 98,802 | 115,633
|  | 114,214 | 133,614
Current assets |  |  |
Debtors | 6 | 26,003 | 44,907
Cash at bank and in hand |  | 36,171 | 68,621
|  | 62,174 | 113,528
Creditors: Amounts falling due within one year | 7 | (32,525) | (50,241)
Net current assets |  | 29,649 | 63,287
Total assets less current liabilities |  | 143,863 | 196,901
Creditors: Amounts falling due after more than one year | 7 | (233,474) | (262,748)
Provisions for liabilities |  | (1,290) | (991)
Net liabilities |  | (90,901) | (66,838)
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | (91,001) | (66,938)
Shareholders' deficit |  | (90,901) | (66,838)

For the financial year ending 29 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 27 March 2026

......................................... B Jackson Director

RBJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

1 | General information

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

The address of its registered office is:
Spur House
14 Morden Road
London
SW19 3BJ

These financial statements were authorised for issue by the director on 27 March 2026.

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.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

RBJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

Tangible assets

Tangible assets are stated in the statement of financial position 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
Tenants improvements | straight line over term of lease
Furniture & equipment | 25% per annum on reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Franchise fees | straight line over term of licence

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

RBJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

4 | Intangible assets

| Franchise fees £ | Total £
Cost or valuation
At 30 November 2024 | 30,725 | 30,725
At 29 November 2025 | 30,725 | 30,725
Amortisation
At 30 November 2024 | 12,744 | 12,744
Amortisation charge | 2,569 | 2,569
At 29 November 2025 | 15,313 | 15,313
Carrying amount
At 29 November 2025 | 15,412 | 15,412
At 29 November 2024 | 17,981 | 17,981

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 30 November 2024 | 184,028 | 12,467 | 196,495
Additions | - | 3,662 | 3,662
At 29 November 2025 | 184,028 | 16,129 | 200,157
Depreciation
At 30 November 2024 | 73,612 | 7,250 | 80,862
Charge for the year | 18,402 | 2,091 | 20,493
At 29 November 2025 | 92,014 | 9,341 | 101,355
Carrying amount
At 29 November 2025 | 92,014 | 6,788 | 98,802
At 29 November 2024 | 110,416 | 5,217 | 115,633

Included within the net book value of land and buildings above is £92,014 (2024 - £110,417) in respect of short leasehold land and buildings.

RBJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

6 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 5,576 | 4,907
Other debtors | 20,427 | 40,000
| 26,003 | 44,907

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 6,160 | 10,000
Trade creditors |  | 5,055 | 9,820
Taxation and social security |  | 12,160 | 24,929
Accruals and deferred income |  | 9,150 | 5,492
|  | 32,525 | 50,241

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | - | 6,515
Other financial liabilities |  | 233,474 | 256,233
|  | 233,474 | 262,748

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £0.01 each | 10,000 | 100 | 10,000 | 100

RBJ Enterprises Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 November 2025

9 | Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

| 2025 £ | 2024 £
Not later than one year | - | 4,552
Later than one year and not later than five years | 308,000 | -
Later than five years | - | 385,000
| 308,000 | 389,552

The amount of non-cancellable operating lease payments recognised as an expense during the year was £80,034 (2024 - £95,206).