R&J International Ltd - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 05790881

Unaudited Financial Statements for the Year Ended 31 December 2018

for

R&J International Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Cheung

SECRETARY:

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

05790881

ACCOUNTANTS:

COGS Accountancy Services

89 Dedworth Road

Windsor

Berkshire

SL4 5BB

FIXED ASSETS

Tangible assets

3

7,231

6,791

CURRENT ASSETS

Debtors

4

16,998

18,932

Cash at bank

2,353

53

19,351

18,985

CREDITORS

Amounts falling due within one year

5

1,685,080

1,610,687

NET CURRENT LIABILITIES

(1,665,729

)

(1,591,702

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,658,498

)

(1,584,911

)

CREDITORS

Amounts falling due after more than one year

6

40,034

40,034

NET LIABILITIES

(1,698,532

)

(1,624,945

)

CAPITAL AND RESERVES

Called up share capital

1,776

1,776

Retained earnings

(1,700,308

)

(1,626,721

)

(1,698,532

)

(1,624,945

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 11 July 2019 and were signed by:

D Cheung - Director

1.	STATUTORY INFORMATION

R&J International Ltd is a private company, limited by shares , registered in Not

specified/Other. 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 is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

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.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2018

32,513

Additions

2,307

At 31 December 2018

34,820

DEPRECIATION

At 1 January 2018

25,722

Charge for year

1,867

At 31 December 2018

27,589

NET BOOK VALUE

At 31 December 2018

7,231

At 31 December 2017

6,791

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.18

31.12.17

£

£

Other debtors

16,998

18,932

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.18

31.12.17

£

£

Bank loans and overdrafts

6,750

9,020

Trade creditors

-

1,748

Taxation and social security

373

5,825

Other creditors

1,677,957

1,594,094

1,685,080

1,610,687

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.18

31.12.17

£

£

Other creditors

40,034

40,034