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REGISTERED NUMBER: 03902745 (England and Wales)















Financial Statements for the Year Ended 31 December 2023

for

R & H Site Services Limited

R & H Site Services Limited (Registered number: 03902745)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


R & H Site Services Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: S T Keast
S P Rowan





REGISTERED OFFICE: 23 Lightbody Street
Liverpool
Merseyside
L5 9UU





REGISTERED NUMBER: 03902745 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

R & H Site Services Limited (Registered number: 03902745)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 64,718 59,662
64,718 59,662

CURRENT ASSETS
Stocks 50,891 77,866
Debtors 6 539,644 409,476
Cash at bank and in hand 179,164 200,848
769,699 688,190
CREDITORS
Amounts falling due within one year 7 240,904 240,075
NET CURRENT ASSETS 528,795 448,115
TOTAL ASSETS LESS CURRENT
LIABILITIES

593,513

507,777

PROVISIONS FOR LIABILITIES 12,676 8,454
NET ASSETS 580,837 499,323

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 579,837 498,323
SHAREHOLDERS' FUNDS 580,837 499,323

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 & H Site Services Limited (Registered number: 03902745)

Balance Sheet - continued
31 December 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 31 May 2024 and were signed on its behalf by:





S T Keast - Director


R & H Site Services Limited (Registered number: 03902745)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

R & H Site Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover is measured at fair value of the consideration received or receivable from the supply and installation of fencing, excluding discounts, rebates, valued added tax and other sales taxes. The company recognises turnover when valuations are agreed in accordance with construction contracts.

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 - 33% on cost and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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 & H Site Services Limited (Registered number: 03902745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. 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.

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 30 (2022 - 28 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 225,000
AMORTISATION
At 1 January 2023
and 31 December 2023 225,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

R & H Site Services Limited (Registered number: 03902745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 226,839
Additions 33,531
Disposals (106,035 )
At 31 December 2023 154,335
DEPRECIATION
At 1 January 2023 167,177
Charge for year 21,575
Eliminated on disposal (99,135 )
At 31 December 2023 89,617
NET BOOK VALUE
At 31 December 2023 64,718
At 31 December 2022 59,662

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 345,444 310,358
Amounts owed by group undertakings 121,262 70,418
Other debtors 72,938 28,700
539,644 409,476

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 162,280 161,824
Taxation and social security 78,276 78,251
Other creditors 348 -
240,904 240,075

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.23 31.12.22
£    £   
Within one year 38,000 38,000
Between one and five years 152,000 152,000
In more than five years 104,500 142,500
294,500 332,500