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Registered Number: 11710728
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2023

for

R A HOUSE LIMITED

Directors Mr R A House
Mrs C A House
Registered Number 11710728
Registered Office 31 Charnwood Road
Blackfield
Southampton
Hampshire
SO45 1ZL
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 12,678    16,904 
12,678    16,904 
Current assets      
Stocks 4 478    460 
Debtors: amounts falling due within one year 5 431    1,954 
Cash at bank and in hand 77,482    62,484 
78,391    64,898 
Creditors: amount falling due within one year 6 (29,984)   (34,504)
Net current assets 48,407    30,394 
 
Total assets less current liabilities 61,085    47,298 
Provisions for liabilities 7 (2,409)   (3,212)
Net assets 58,676    44,086 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 58,576    43,986 
Shareholder's funds 58,676    44,086 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 08 April 2024 and were signed on its behalf by:


-------------------------------
Mr R A House
Director
2
General Information
R A House Limited is a private company, limited by shares, registered in England and Wales, registration number 11710728, registration address 31 Charnwood Road, Blackfield, Southampton, Hampshire, SO45 1ZL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold.
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 taxation
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Total
  £   £
At 01 January 2023 24,190    24,190 
Additions  
Disposals  
At 31 December 2023 24,190    24,190 
Depreciation
At 01 January 2023 7,286    7,286 
Charge for year 4,226    4,226 
On disposals  
At 31 December 2023 11,512    11,512 
Net book values
Closing balance as at 31 December 2023 12,678    12,678 
Opening balance as at 01 January 2023 16,904    16,904 


4.

Stocks

2023
£
  2022
£
Stocks 478    460 
478    460 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   1,200 
Prepayments & Accrued Income 431    754 
431    1,954 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 5,398    5,465 
PAYE & Social Security 362    168 
Accrued Expenses 701    657 
Credit Card 826    1,102 
Directors' Current Accounts 20,138    24,674 
VAT 2,559    2,438 
29,984    34,504 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,409    3,212 
2,409    3,212 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

9.

Dividend

During the year, total dividends of £5,000 (2022 - £4,000) were paid to the directors.

10.

Related Party Transactions

As at 31st December 2023 an amount of £20,138 (2022 - £24,674) was owed to the Mr R A House, a director.  The loan was interest free and is repayable on demand.
3