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Registration number: 07232361

R A & H Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2024

 

R A & H Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 9

 

R A & H Limited

Company Information

Directors

Mr Christopher Charles Arnold

Mr Nicholas John Harris

Mr Oliver Hughes

Mr Jason John Harvey

Registered office

5 High Green
Great Shelford
Cambridge
Cambridgeshire
CB22 5EG

Accountants

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

 

R A & H Limited

(Registration number: 07232361)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Intangible assets

4

100,000

200,000

Tangible assets

5

56,524

74,605

Investments

6

33,050

33,050

 

189,574

307,655

Current assets

 

Debtors

7

36,997

49,752

Cash at bank and in hand

 

257,396

435,376

 

294,393

485,128

Creditors: Amounts falling due within one year

8

(293,292)

(414,966)

Net current assets

 

1,101

70,162

Total assets less current liabilities

 

190,675

377,817

Creditors: Amounts falling due after more than one year

8

-

(87,309)

Provisions for liabilities

(9,688)

(9,864)

Net assets

 

180,987

280,644

Capital and reserves

 

Called up share capital

4

4

Share premium reserve

10,350

10,350

Capital redemption reserve

2

2

Retained earnings

170,631

270,288

Shareholders' funds

 

180,987

280,644

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

 

R A & H Limited

(Registration number: 07232361)
Balance Sheet as at 30 April 2024

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 December 2024 and signed on its behalf by:
 

.........................................
Mr Christopher Charles Arnold
Director

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company's registered number is 07232361.

The address of its registered office is:
5 High Green
Great Shelford
Cambridge
Cambridgeshire
CB22 5EG

These financial statements were authorised for issue by the Board on 16 December 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant & machinery

25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill from the 2011 business acquisition is being amortised evenly over its useful life of fifteen years.

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 45 (2023 - 46).

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 May 2023

1,500,000

1,500,000

At 30 April 2024

1,500,000

1,500,000

Amortisation

At 1 May 2023

1,300,000

1,300,000

Amortisation charge

100,000

100,000

At 30 April 2024

1,400,000

1,400,000

Carrying amount

At 30 April 2024

100,000

100,000

At 30 April 2023

200,000

200,000

5

Tangible assets

Land and buildings
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

151,259

289,901

5,250

446,410

Additions

-

760

-

760

At 30 April 2024

151,259

290,661

5,250

447,170

Depreciation

At 1 May 2023

124,957

241,992

4,856

371,805

Charge for the year

6,575

12,167

99

18,841

At 30 April 2024

131,532

254,159

4,955

390,646

Carrying amount

At 30 April 2024

19,727

36,502

295

56,524

At 30 April 2023

26,302

47,909

394

74,605

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

6

Investments

Subsidiaries

£

Cost or valuation

At 1 May 2023

33,050

Provision

Carrying amount

At 30 April 2024

33,050

At 30 April 2023

33,050

7

Debtors

Note

2024
£

2023
£

Trade debtors

 

8,397

22,807

Amounts owed by group undertakings and undertakings in which the company has a participating interest

2,121

1,161

Prepayments

 

20,479

19,085

Other debtors

 

6,000

6,699

 

36,997

49,752

 

R A & H Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

8

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

-

40,000

Trade creditors

 

19,545

23,707

Taxation and social security

 

202,213

217,740

Accruals and deferred income

 

5,967

5,762

Other creditors

 

34,024

33,389

Amounts due to related parties

 

31,543

94,368

 

293,292

414,966

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

-

87,309

9

Dividends

Interim dividends paid

2024
£

2023
£

Interim dividend of £949 (2023 - £1,609) per each Ordinary

410,917

696,697

 

 

10

Parent and ultimate parent undertaking

The company's immediate parent is R A & H Holding Limited, incorporated in England & Wales.