RJB Carpentry Ltd - Filleted accounts

Registered number

12353257

RJB Carpentry Ltd

Filleted Accounts

31 December 2025

RJB Carpentry Ltd
Registered number:		12353257
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			16,000
Tangible assets	4		116			-
			116			16,000

Current assets
Debtors	5	16,620			19,670
Cash at bank and in hand		103,059			170,602
		119,679			190,272

Creditors: amounts falling due within one year	6	(24,980)			(44,427)

Net current assets			94,699			145,845

Net assets			94,815			161,845

Capital and reserves
Called up share capital			75			75
Capital redemption reserve			25			25
Profit and loss account			94,715			161,745

Shareholders' funds			94,815			161,845

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Liam Jennings
Director
Approved by the board on 7 August 2026

RJB Carpentry Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Goodwill is being amortised over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	3		4


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 January 2025			160,000
	At 31 December 2025			160,000

	Amortisation
	At 1 January 2025			144,000
	Provided during the year			16,000
	At 31 December 2025			160,000

	Net book value
	At 31 December 2025			-
	At 31 December 2024			16,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	Additions			137
	At 31 December 2025			137

	Depreciation
	Charge for the year			21
	At 31 December 2025			21

	Net book value
	At 31 December 2025			116


5	Debtors	2025		2024
£			£

	Trade debtors	-		3,050
	Other debtors	16,620		16,620
		16,620		19,670


6	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	483		1,350
	Taxation and social security costs	24,199		37,678
	Other creditors	298		5,399
		24,980		44,427


7	Other information

	RJB Carpentry Ltd is a private company limited by shares and incorporated in England. Its registered office is: Unit 3-5, Alton Business Centre, Wherstead, Ipswich, IP9 2AX