RJA (UK) Ltd - Accounts to registrar (filleted) - small 18.2
RJA (UK) Ltd - Accounts to registrar (filleted) - small 18.2
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2019 |
FOR |
RJA (UK) LTD |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
Chartered Certified Accountants' Report | 8 |
RJA (UK) LTD |
COMPANY INFORMATION |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
DIRECTOR: |
SECRETARY: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Chartered Certified Accountants |
The Stables |
23b Lenten Street |
Alton |
Hampshire |
GU34 1HG |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
BALANCE SHEET |
30 NOVEMBER 2019 |
2019 | 2018 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Intangible assets | 4 |
Tangible assets | 5 |
Investment property | 6 |
CURRENT ASSETS |
Debtors | 7 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 8 |
NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year | 9 | ( |
) |
PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Fair value reserve | 10 |
Retained earnings |
SHAREHOLDERS' FUNDS |
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. |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
BALANCE SHEET - continued |
30 NOVEMBER 2019 |
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 |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
1. | STATUTORY INFORMATION |
RJA (UK) Ltd is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Turnover |
Turnover represents net invoiced sales of good and amounts recoverable on contracts, excluding value added tax. |
Goodwill |
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 |
Plant and machinery etc | - |
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. |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
2. | ACCOUNTING POLICIES - continued |
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 |
4. | INTANGIBLE FIXED ASSETS |
Goodwill |
£ |
COST |
At 1 December 2018 |
and 30 November 2019 |
AMORTISATION |
At 1 December 2018 |
and 30 November 2019 |
NET BOOK VALUE |
At 30 November 2019 |
At 30 November 2018 |
5. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
At 1 December 2018 |
Additions |
At 30 November 2019 |
DEPRECIATION |
At 1 December 2018 |
Charge for year |
At 30 November 2019 |
NET BOOK VALUE |
At 30 November 2019 |
At 30 November 2018 |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
6. | INVESTMENT PROPERTY |
Total |
£ |
FAIR VALUE |
At 1 December 2018 |
and 30 November 2019 |
NET BOOK VALUE |
At 30 November 2019 |
At 30 November 2018 |
Fair value at 30 November 2019 is represented by: |
£ |
Valuation in 2018 | 86,771 |
Cost | 563,229 |
650,000 |
If investment property had not been revalued it would have been included at the following historical cost: |
2019 | 2018 |
£ | £ |
Cost | 563,229 | 563,229 |
Investment property was valued on an open market basis on 30 November 2019 by Bernard Stone . |
7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Trade debtors |
Other debtors |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2019 | 2018 |
£ | £ |
Bank loans and overdrafts |
Trade creditors |
Amounts owed to group undertakings |
Taxation and social security |
Other creditors |
RJA (UK) LTD (REGISTERED NUMBER: 04264392) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 30 NOVEMBER 2019 |
9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
2019 | 2018 |
£ | £ |
Bank loans |
10. | RESERVES |
Fair |
value |
reserve |
£ |
At 1 December 2018 |
and 30 November 2019 |
11. | RELATED PARTY DISCLOSURES |
During the year the company paid management fees of £118,000 (2018: £104,000) to RJA (Gibraltar) Limited. RJA (UK) Limited is a wholly owned subsidiary of RJA (Gibraltar) Limited. |
At the year end date the amount owed to RJA (Gibraltar) Limited amounted to £100,917 (2018: £168,920). |
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) Ltd. During the year £35,000 (2018: £30,000) was paid to Bernard Stone Associates Ltd for services performed and £113,226 (2018: £99,146) was paid to Bernard Stone Associates Ltd for joint venture services. |
Amounts owed to Bernard Stone Associates Ltd was £4,815 (2018; £51,740 owed from Bernard Stone Associates), this is included within other creditors (2018: other debtors). |
12. | ULTIMATE CONTROLLING PARTY |
The company is controlled by RJA (Gibraltar) Limited, a company incorporated in Gibraltar. |
CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR |
ON THE UNAUDITED FINANCIAL STATEMENTS OF |
RJA (UK) LTD |
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 RJA (UK) Ltd for the year ended 30 November 2019 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 http://www.accaglobal.com/rulebook. |
This report is made solely to the director of RJA (UK) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RJA (UK) Ltd and state those matters that we have agreed to state to the director of RJA (UK) Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. 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 RJA (UK) Ltd 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 RJA (UK) Ltd. You consider that RJA (UK) Ltd 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 RJA (UK) Ltd. 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. |
Chartered Certified Accountants |
The Stables |
23b Lenten Street |
Alton |
Hampshire |
GU34 1HG |