RJ Property Group Holdings Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 13655622 (England and Wales)
RJ Property Group Holdings Limited
Company Information
Directors
R James
E Scott
Company number
13655622
Registered office
Gemini House
Hargreaves Road
Groundwell Industrial Estate
Swindon
Wiltshire
United Kingdom
SN25 5AZ
Accountants
Moore Kingston Smith LLP
The Shipping Building
The Old Vinyl Factory
Blyth Road
Hayes
London
UB3 1HA
RJ Property Group Holdings Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
RJ Property Group Holdings Limited
Balance Sheet
As at 31 December 2025
31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
20,037
20,037
Current assets
Debtors
4
477,430
529,056
Cash at bank and in hand
58,352
35,246
535,782
564,302
Creditors: amounts falling due within one year
5
(105,539)
(189,319)
Net current assets
430,243
374,983
Net assets
450,280
395,020
Capital and reserves
Called up share capital
6
2
2
Profit and loss reserves
450,278
395,018
Total equity
450,280
395,020

For the financial year ended 31 December 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 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.

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

The directors of the company have 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 12 August 2026 and are signed on its behalf by:
R James
Director
Company Registration No. 13655622
RJ Property Group Holdings Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

RJ Property Group Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Gemini House, Hargreaves Road, Groundwell Industrial Estate, Swindon, Wiltshire, United Kingdom, SN25 5AZ.

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 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. 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.

1.2
Going concern

The directors have assessed the company’s ability to continue as a going concern, taking into account the financial position of both the company and the wider group of which it is the parent undertaking.true

At 31 December 2025, the company had net assets of £450,280 (2024:£395,020) and generated a profit for the year. The company’s principal assets comprise amounts due from fellow group undertakings, which the directors consider recoverable, as the trading subsidiaries are profitable and have positive net asset positions.

The directors have also received confirmation from group companies of their intention to provide financial support to the company, if required, in order to enable it to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

Based on the above, the directors consider it appropriate to prepare the financial statements on the going concern basis.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

RJ Property Group Holdings Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 3

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

RJ Property Group Holdings Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
Page 4
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
0
0
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
20,037
20,037
RJ Property Group Holdings Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 5
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
389,430
526,056
Other debtors
88,000
3,000
477,430
529,056

Amounts owed by group undertakings are interest free and repayable on demand.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
102,289
186,319
Other creditors
3,250
3,000
105,539
189,319

Amounts owed to group undertakings are interest free and repayable on demand.

6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Share of £1 each
1
1
1
1
Ordinary B Share of £1 each
1
1
1
1
2
2
2
2
7
Related party transactions

The company has taken advantage of the exemption within FRS 102 not to disclose transactions with other members of the group.

8
Ultimate controlling party

The ultimate controlling member is Richard James.

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