Company Registration No. 14521520 (England and Wales)
Rj Garage Equipment Ltd
Unaudited accounts
for the year ended 31 December 2025
Rj Garage Equipment Ltd
Unaudited accounts
Contents
Rj Garage Equipment Ltd
Company Information
for the year ended 31 December 2025
Directors
Mr Richard Fry
Mr Jack Fry
Company Number
14521520 (England and Wales)
Registered Office
102 Starboard Way
Southampton
Hampshire
SO16 8NT
England
Accountants
Zoey Mills
5 Wycliffe Road
Southampton
Hampshire
SO18 2BY
Rj Garage Equipment Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
64,098
36,264
Cash at bank and in hand
58,166
20,827
Creditors: amounts falling due within one year
(59,725)
(13,101)
Net current assets
47,167
12,336
Total assets less current liabilities
111,265
48,600
Creditors: amounts falling due after more than one year
(31,317)
(13,820)
Provisions for liabilities
Deferred tax
(10,557)
(9,203)
Called up share capital
2
2
Profit and loss account
69,389
25,575
Shareholders' funds
69,391
25,577
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 October 2026 and were signed on its behalf by
Mr Richard Fry
Director
Company Registration No. 14521520
Rj Garage Equipment Ltd
Notes to the Accounts
for the year ended 31 December 2025
Rj Garage Equipment Ltd is a private company, limited by shares, registered in England and Wales, registration number 14521520. The registered office is 102 Starboard Way, Southampton, Hampshire, SO16 8NT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rj Garage Equipment Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
24,817
32,211
500
57,528
Additions
14,484
26,125
-
40,609
At 31 December 2025
39,301
58,336
500
98,137
At 1 January 2025
8,904
12,268
92
21,264
Charge for the year
5,607
7,066
102
12,775
At 31 December 2025
14,511
19,334
194
34,039
At 31 December 2025
24,790
39,002
306
64,098
At 31 December 2024
15,913
19,943
408
36,264
Amounts falling due within one year
Trade debtors
48,726
4,610
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
24,098
6,585
Other creditors
5,574
5,351
Loans from directors
7,258
(826)
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
31,317
10,746
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).