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REGISTERED NUMBER: 07232361 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2018

FOR

R A & H LIMITED

R A & H LIMITED (REGISTERED NUMBER: 07232361)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2018




Page

Balance Sheet 1

Notes to the Financial Statements 3

Chartered Accountants' Report 7

R A & H LIMITED (REGISTERED NUMBER: 07232361)

BALANCE SHEET
30TH APRIL 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 700,000 800,000
Tangible assets 6 161,794 144,107
Investments 7 50 50
861,844 944,157

CURRENT ASSETS
Debtors 8 58,084 110,798
Cash at bank and in hand 95,076 52,589
153,160 163,387
CREDITORS
Amounts falling due within one year 9 384,170 287,732
NET CURRENT LIABILITIES (231,010 ) (124,345 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

630,834

819,812

PROVISIONS FOR LIABILITIES 16,029 14,411
NET ASSETS 614,805 805,401

CAPITAL AND RESERVES
Called up share capital 4 6
Capital redemption reserve 2 -
Retained earnings 614,799 805,395
SHAREHOLDERS' FUNDS 614,805 805,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

R A & H LIMITED (REGISTERED NUMBER: 07232361)

BALANCE SHEET - continued
30TH APRIL 2018


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 Board of Directors on 2nd November 2018 and were signed on its behalf
by:





Nicholas John Harris - Director


R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2018

1. STATUTORY INFORMATION

R A & H Limited is a private company, limited by shares , registered in England and Wales. The company's
registered number and registered office address are as below:

Registered number: 07232361

Registered office: 5 High Green
Great Shelford
Cambridge
Cambridgeshire
CB22 5EG

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of fifteen 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.
Improvements to property - 25% on reducing balance
Equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.


R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2018

3. ACCOUNTING POLICIES - continued
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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2017 - 37 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2017
and 30th April 2018 1,500,000
AMORTISATION
At 1st May 2017 700,000
Charge for year 100,000
At 30th April 2018 800,000
NET BOOK VALUE
At 30th April 2018 700,000
At 30th April 2017 800,000

R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2018

6. TANGIBLE FIXED ASSETS
Improvements
to Motor
property Equipment vehicles Totals
£    £    £    £   
COST
At 1st May 2017 100,751 183,331 20,670 304,752
Additions 32,874 40,203 - 73,077
Disposals - - (10,925 ) (10,925 )
At 30th April 2018 133,625 223,534 9,745 366,904
DEPRECIATION
At 1st May 2017 40,337 105,840 14,468 160,645
Charge for year 23,321 29,424 1,186 53,931
Eliminated on disposal - - (9,466 ) (9,466 )
At 30th April 2018 63,658 135,264 6,188 205,110
NET BOOK VALUE
At 30th April 2018 69,967 88,270 3,557 161,794
At 30th April 2017 60,414 77,491 6,202 144,107

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st May 2017
and 30th April 2018 50
NET BOOK VALUE
At 30th April 2018 50
At 30th April 2017 50

The company's investments at the Balance Sheet date in the share capital of companies include the following:

RAH Building Ltd
Registered office: 54-64 Newmarket Road, Cambridge. CB5 8DZ
Nature of business: Building projects
%
Class of shares: holding
Ordinary 66.67
30.4.18 30.4.17
£    £   
Aggregate capital and reserves 57,063 7,939
Profit for the year/period 64,232 9,173

R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2018

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 10,192 61,802
Other debtors 9,844 14,793
Prepayments 38,048 34,203
58,084 110,798

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Bank loans and overdrafts 19,695 -
Trade creditors 76,324 67,773
Corporation tax 104,288 108,327
Social security and other taxes 25,338 19,183
VAT 111,342 67,996
Other creditors 14,534 14,483
Directors' current accounts 23,119 281
Accrued expenses 9,530 9,689
384,170 287,732

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £229,265 (2017 - £104,400) were paid to the directors .

At the end of the year the company owed £23,119 to the directors. (2017 - £281).

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
R A & H LIMITED

The following reproduces the text of the report prepared for the directors 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 Directors 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 A & H Limited for the year ended 30th April 2018 which comprise the Income Statement,
Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of R A & H Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R A & H Limited and state those matters that we have agreed to state to the Board of Directors of R A & H Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R A & H Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R A & H 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 A & H Limited. You consider that R A & H 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 A & H 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.






Tayabali & White
5 High Green
Great Shelford
Cambridge
Cambridgeshire
CB22 5EG


2nd November 2018