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REGISTERED NUMBER: 07232361 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH APRIL 2023

FOR

R A & H LIMITED

R A & H LIMITED (REGISTERED NUMBER: 07232361)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023




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 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 200,000 300,000
Tangible assets 6 74,605 88,849
Investments 7 33,050 33,050
307,655 421,899

CURRENT ASSETS
Debtors 8 49,752 42,396
Cash at bank 435,376 494,375
485,128 536,771
CREDITORS
Amounts falling due within one year 9 414,966 290,029
NET CURRENT ASSETS 70,162 246,742
TOTAL ASSETS LESS CURRENT
LIABILITIES

377,817

668,641

CREDITORS
Amounts falling due after more than one
year

10

(87,309

)

(126,666

)

PROVISIONS FOR LIABILITIES (9,864 ) (10,082 )
NET ASSETS 280,644 531,893

CAPITAL AND RESERVES
Called up share capital 4 4
Share premium 10,350 10,350
Capital redemption reserve 2 2
Retained earnings 270,288 521,537
SHAREHOLDERS' FUNDS 280,644 531,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2023 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 2023


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 Board of Directors and authorised for issue on 19th December 2023 and were signed on its behalf by:





Christopher Charles Arnold - Director


R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023

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 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.

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.
Plant and machinery etc - 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 2023

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 46 (2022 - 39 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st May 2022
and 30th April 2023 1,500,000
AMORTISATION
At 1st May 2022 1,200,000
Charge for year 100,000
At 30th April 2023 1,300,000
NET BOOK VALUE
At 30th April 2023 200,000
At 30th April 2022 300,000

R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

6. TANGIBLE FIXED ASSETS
Improvements
to Motor
property Equipment vehicles Totals
£    £    £    £   
COST
At 1st May 2022 146,349 284,186 5,250 435,785
Additions 4,910 5,715 - 10,625
At 30th April 2023 151,259 289,901 5,250 446,410
DEPRECIATION
At 1st May 2022 116,189 226,022 4,725 346,936
Charge for year 8,768 15,970 131 24,869
At 30th April 2023 124,957 241,992 4,856 371,805
NET BOOK VALUE
At 30th April 2023 26,302 47,909 394 74,605
At 30th April 2022 30,160 58,164 525 88,849

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1st May 2022
and 30th April 2023 33,050
NET BOOK VALUE
At 30th April 2023 33,050
At 30th April 2022 33,050

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 100.00
30.4.22 30.4.21
£    £   
Aggregate capital and reserves 96,204 78,859
Profit for the year 21,475 24,634

R A & H LIMITED (REGISTERED NUMBER: 07232361)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 22,807 16,217
Amounts owed by associates 1,161 661
Other debtors 6,699 15,400
Directors' current accounts - 2,050
Prepayments 19,085 8,068
49,752 42,396

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 40,000 40,000
Trade creditors 23,707 32,828
Amounts owed to group undertakings 94,368 33,961
Taxation and social security 217,740 149,419
Other creditors 39,151 33,821
414,966 290,029

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 87,309 126,666

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R A & H Holdings Limited.

R A & H Limited is 100% owned by R A & H Holdings Limited (Co. No.13634907) and the registered office of R A & H Holdings Limited is 5 High Green, Great Shelford, Cambridge CB22 5EG.

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 2023 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 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


19th December 2023