Registration number: 9499539

R H Unwin Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

R H Unwin Ltd

Company Information

Director

Mr Robert Hope Unwin

Registered office

Adams Peak Thorne Lane Lufton Yeovil Somerset BA22 8SZ

Accountants

AWG Accountants Ltd Chartered AccountantKemp House City Road London EC1V 2NX

R H Unwin Ltd

(Registration number: 9499539)
Balance Sheet as at 30 June 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,860	1,796
Investment property	5	683,185	633,185
Other financial assets	6	390,346	375,346
		1,075,391	1,010,327
Current assets
Cash at bank and in hand		49,430	59,968
Creditors: Amounts falling due within one year	8	(830,686)	(859,235)
Net current liabilities		(781,256)	(799,267)
Net assets		294,135	211,060
Capital and reserves
Called up share capital	9	1	1
Revaluation reserve		63,500	13,500
Other reserves		33,334	14,890
Retained earnings		197,300	182,669
Shareholders' funds		294,135	211,060

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 September 2025
 

......................................... Mr Robert Hope Unwin Director

R H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1	General information

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

The address of its registered office is:
Adams Peak
Thorne Lane
Lufton
Yeovil
Somerset
BA22 8SZ
United Kingdom

These financial statements were authorised for issue by the director on 16 September 2025.

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

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' 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.

The balance sheet has been re-stated for 2022 year end to reflect the fair value movement for the company investment portfolio as a separate investment reserve.

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 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 H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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.

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
Office and computer equipment	33% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

R H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Financial instruments

Classification
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.
 Recognition and measurement
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 Impairment
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

R H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 July 2024	3,817	3,817
Additions	684	684
At 30 June 2025	4,501	4,501
Depreciation
At 1 July 2024	2,021	2,021
Charge for the year	620	620
At 30 June 2025	2,641	2,641
Carrying amount
At 30 June 2025	1,860	1,860
At 30 June 2024	1,796	1,796

5	Investment properties

	2025 £
At 1 July	633,185
Fair value adjustments	50,000
At 30 June	683,185

There has been no valuation of investment property by an independent valuer.

R H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 July 2024	375,346	375,346
Fair value adjustments	18,444	18,444
Additions	49,898	49,898
Disposals	(53,342)	(53,342)
At 30 June 2025	390,346	390,346
Impairment
Carrying amount
At 30 June 2025	390,346	390,346

7

Debtors

Current	2025 £	2024 £
	-	-

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	4,100	4,557
Accruals and deferred income	2,215	1,400
Other creditors	824,371	853,278
	830,686	859,235

9	Share capital

Allotted, called up and fully paid shares

R H Unwin Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1