Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31Sale of used cars and light motor vehicles2024-04-01false88truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06775520 2024-04-01 2025-03-31 06775520 2023-04-01 2024-03-31 06775520 2025-03-31 06775520 2024-03-31 06775520 c:Director1 2024-04-01 2025-03-31 06775520 d:PlantMachinery 2024-04-01 2025-03-31 06775520 d:PlantMachinery 2025-03-31 06775520 d:PlantMachinery 2024-03-31 06775520 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06775520 d:MotorVehicles 2024-04-01 2025-03-31 06775520 d:MotorVehicles 2025-03-31 06775520 d:MotorVehicles 2024-03-31 06775520 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06775520 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06775520 d:Goodwill 2025-03-31 06775520 d:Goodwill 2024-03-31 06775520 d:CurrentFinancialInstruments 2025-03-31 06775520 d:CurrentFinancialInstruments 2024-03-31 06775520 d:Non-currentFinancialInstruments 2025-03-31 06775520 d:Non-currentFinancialInstruments 2024-03-31 06775520 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06775520 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06775520 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06775520 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06775520 d:ShareCapital 2025-03-31 06775520 d:ShareCapital 2024-03-31 06775520 d:RetainedEarningsAccumulatedLosses 2025-03-31 06775520 d:RetainedEarningsAccumulatedLosses 2024-03-31 06775520 c:FRS102 2024-04-01 2025-03-31 06775520 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06775520 c:FullAccounts 2024-04-01 2025-03-31 06775520 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06775520 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06775520 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06775520 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06775520










R H MOTOR SERVICES LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
R H MOTOR SERVICES LIMITED
REGISTERED NUMBER:06775520

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
4,069

  
-
4,069

Current assets
  

Stocks
  
53,065
44,404

Debtors: amounts falling due within one year
 6 
13,168
21,522

Cash at bank and in hand
 7 
138,349
131,597

  
204,582
197,523

Creditors: amounts falling due within one year
 8 
(54,557)
(44,482)

Net current assets
  
 
 
150,025
 
 
153,041

Total assets less current liabilities
  
150,025
157,110

Creditors: amounts falling due after more than one year
 9 
-
(10,833)

Provisions for liabilities
  

Deferred tax
 10 
-
(773)

  
 
 
-
 
 
(773)

Net assets
  
150,025
145,504


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
149,925
145,404

  
150,025
145,504


Page 1

 
R H MOTOR SERVICES LIMITED
REGISTERED NUMBER:06775520
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Roger John Hannant
Director

Date: 31 July 2025

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

R H Motor Services imited is a private company limited by shares and incorporated in England and Wales, registration number 06775520. The registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, Norfolk, United Kingdom, NR1 1RE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

The following principal accounting policies have been applied:

Page 3

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 4

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

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

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 5

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
10% Straight line
Motor vehicles
-
25% Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2024 - 8).


4.


Intangible assets




Goodwill

£



Cost


At 1 April 2024
100,000



At 31 March 2025

100,000



Amortisation


At 1 April 2024
100,000



At 31 March 2025

100,000



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 7

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 April 2024
41,543
2,536
44,079



At 31 March 2025

41,543
2,536
44,079



Depreciation


At 1 April 2024
37,474
2,536
40,010


Charge for the year on owned assets
4,069
-
4,069



At 31 March 2025

41,543
2,536
44,079



Net book value



At 31 March 2025
-
-
-



At 31 March 2024
4,069
-
4,069


6.


Debtors

2025
2024
£
£


Trade debtors
13,168
12,864

Other debtors
-
8,658

13,168
21,522



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
138,349
131,597

138,349
131,597


Page 8

 
R H MOTOR SERVICES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
11,668
10,834

Trade creditors
17,667
13,531

Corporation tax
1,990
3,837

Other taxation and social security
17,906
13,951

Other creditors
4,563
1,461

Accruals and deferred income
763
868

54,557
44,482



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
-
10,833

-
10,833



10.


Deferred taxation




2025


£






At beginning of year
(773)


Charged to profit or loss
773



At end of year
-

The deferred taxation balance is made up as follows:

2025
2024
£
£


Accelerated capital allowances
-
(773)

-
(773)

 
Page 9