REGISTERED NUMBER: 03999276 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

RJM Corporation (EC) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Goldring

C E Goldring

SECRETARY:

J P Goldring

REGISTERED OFFICE:

Kingdon's Yard

Parchment Street

WINCHESTER

Hampshire

SO23 8AT

REGISTERED NUMBER:

03999276 (England and Wales)

ACCOUNTANTS:

Hughes Spencer

12 Acorn Business Park

Northarbour Road

Portsmouth

Hampshire

PO6 3TH

FIXED ASSETS

Intangible assets

4

3,914

4,171

Tangible assets

5

92,317

120,031

96,231

124,202

CURRENT ASSETS

Debtors

6

6,149,617

2,293,094

Cash at bank and in hand

13,268,611

13,653,423

19,418,228

15,946,517

CREDITORS

Amounts falling due within one year

7

7,868,888

10,239,999

NET CURRENT ASSETS

11,549,340

5,706,518

TOTAL ASSETS LESS CURRENT LIABILITIES

11,645,571

5,830,720

CREDITORS

Amounts falling due after more than one year

8

(5,618,188

)

-

PROVISIONS FOR LIABILITIES

(656,513

)

(593,109

)

NET ASSETS

5,370,870

5,237,611

CAPITAL AND RESERVES

Called up share capital

225,100

225,100

Retained earnings

5,145,770

5,012,511

SHAREHOLDERS' FUNDS

5,370,870

5,237,611

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2026 and were signed on its behalf by:

J P Goldring - Director

1.	STATUTORY INFORMATION

RJM Corporation (EC) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration on completion. Where payments are received from customers in advance of services provided, the amounts are recorded as Deferred Income and included as part of Creditors due within one year.

Intangible assets

Patents and licences are being amortised evenly over their estimated useful lives.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor Vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Amounts recoverable on contract

Amounts recoverable on contract are reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 32 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

69,555

AMORTISATION

At 1 September 2024

65,384

Charge for year

257

At 31 August 2025

65,641

NET BOOK VALUE

At 31 August 2025

3,914

At 31 August 2024

4,171

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

Vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

54,227

166,315

30,199

294,528

545,269

Additions

-

-

-

8,966

8,966

At 31 August 2025

54,227

166,315

30,199

303,494

554,235

DEPRECIATION

At 1 September 2024

12,872

155,269

16,771

240,326

425,238

Charge for year

6,203

1,912

3,357

25,208

36,680

At 31 August 2025

19,075

157,181

20,128

265,534

461,918

NET BOOK VALUE

At 31 August 2025

35,152

9,134

10,071

37,960

92,317

At 31 August 2024

41,355

11,046

13,428

54,202

120,031

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,025,691

952,348

Amounts recoverable on contract

1,400,468

507,617

Other debtors

723,458

833,129

6,149,617

2,293,094

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

916,675

Trade creditors

682,271

152,214

Taxation and social security

261,604

195,247

Other creditors

6,925,013

8,975,863

7,868,888

10,239,999

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

5,618,188

-

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

5,619

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

916,675

The NatWest loan is secured by a fixed and floating charge over all the Company's assets.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J P Goldring.

12.	CASH AT BANK

The cash at bank balance includes various guarantees of £10,759,758.