REGISTERED NUMBER: 04264392 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

R J A (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

9

DIRECTOR:

B Stone

SECRETARY:

B Stone

REGISTERED OFFICE:

Hangar 1

Farnborough Airport

Farnborough

GU14 6XA

REGISTERED NUMBER:

04264392 (England and Wales)

ACCOUNTANTS:

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,416

57,080

Investment property

6

830,000

830,000

870,416

887,080

CURRENT ASSETS

Debtors

7

697,912

590,813

Cash at bank and in hand

126,142

337,904

824,054

928,717

CREDITORS

Amounts falling due within one year

8

442,264

617,189

NET CURRENT ASSETS

381,790

311,528

TOTAL ASSETS LESS CURRENT LIABILITIES

1,252,206

1,198,608

CREDITORS

Amounts falling due after more than one year

9

(239,203

)

(258,651

)

PROVISIONS FOR LIABILITIES

11

(59,408

)

(59,408

)

NET ASSETS

953,595

880,549

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

12

211,837

211,837

Retained earnings

741,756

668,710

SHAREHOLDERS' FUNDS

953,595

880,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2026 and were signed by:

B Stone - Director

1.	STATUTORY INFORMATION

R J A (UK) 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on cost and 25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 120 (2024 - 119 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

15,000

AMORTISATION

At 1 December 2024

and 30 November 2025

15,000

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

22,443

48,050

84,527

19,351

174,371

Additions

1,028

-

-

-

1,028

At 30 November 2025

23,471

48,050

84,527

19,351

175,399

DEPRECIATION

At 1 December 2024

17,179

37,293

52,695

10,124

117,291

Charge for year

1,573

2,689

7,958

5,472

17,692

At 30 November 2025

18,752

39,982

60,653

15,596

134,983

NET BOOK VALUE

At 30 November 2025

4,719

8,068

23,874

3,755

40,416

At 30 November 2024

5,264

10,757

31,832

9,227

57,080

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

830,000

NET BOOK VALUE

At 30 November 2025

830,000

At 30 November 2024

830,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2018

86,771

Valuation in 2024

180,000

Cost

563,229

830,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

563,229

563,229

Investment property was valued on an open market basis on 30 November 2024 by Bernard Stone .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

321,884

488,669

Other debtors

376,028

102,144

697,912

590,813

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,794

11,230

Hire purchase contracts

3,240

4,321

Trade creditors

9,163

16,487

Amounts owed to group undertakings

157,960

287,013

Taxation and social security

219,521

245,310

Other creditors

40,586

52,828

442,264

617,189

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

223,303

235,097

Hire purchase contracts

15,900

23,554

239,203

258,651

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

223,303

235,097

10.	SECURED DEBTS

The mortgage is guaranteed by a charge over the company's assets by Lloyds Bank PLC.

The rent deposit is guaranteed by a charge over the company's assets.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

59,408

59,408

Deferred

tax

£

Balance at 1 December 2024

59,408

Balance at 30 November 2025

59,408

12.

RESERVES

Fair

value

reserve

£

At 1 December 2024

and 30 November 2025

211,837

13.	RELATED PARTY DISCLOSURES

During the year the company paid management fees of £96,000 (2024: £96,000) to RJA (Gibraltar) Limited. RJA (UK) Limited is a wholly owned subsidiary of RJA (Gibraltar) Limited. At the year end the amount owed to RJA (Gibraltar) Limited amounted to £157,960 (2024: £287,013).

RJA (Gibraltar) is 100% owned by T Stone.

Bernard Stone Associates Ltd is ultimately controlled by Bernard Stone. B Stone has significant influence over RJA (UK) Limited. During the year £40,000 (2024: £40,000) was paid to Bernard Stone Associates Ltd for services performed and £20,000 (2024: £60,564) was paid to Bernard Stone Associates Ltd for joint venture services.

Amounts owed from Bernard Stone Associates Ltd is £116,946 (2024: £85,639).

14.	ULTIMATE CONTROLLING PARTY

The company is controlled by RJA (Gibraltar) Limited, a company incorporated in Gibraltar.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R J A (UK) Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of R J A (UK) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R J A (UK) Limited and state those matters that we have agreed to state to the director of R J A (UK) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that R J A (UK) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R J A (UK) Limited. You consider that R J A (UK) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R J A (UK) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

28 August 2026