Registration number: 07232361

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 CB22 5EG

R A & H Limited

(Registration number: 07232361)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	-	100,000
Tangible assets	5	47,209	56,524
Investments	6	33,050	33,050
		80,259	189,574
Current assets
Debtors	7	84,816	36,997
Cash at bank and in hand		334,229	257,396
		419,045	294,393
Creditors: Amounts falling due within one year	8	(456,186)	(293,292)
Net current (liabilities)/assets		(37,141)	1,101
Total assets less current liabilities		43,118	190,675
Provisions for liabilities		(7,294)	(9,688)
Net assets		35,824	180,987
Capital and reserves
Called up share capital		4	4
Share premium reserve		10,350	10,350
Capital redemption reserve		2	2
Retained earnings		25,468	170,631
Shareholders' funds		35,824	180,987

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

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

R A & H Limited

(Registration number: 07232361)
Balance Sheet as at 30 April 2025

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 14 January 2026 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 2025

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 14 January 2026.

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.

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.

R A & H Limited

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

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.

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
Land & Property - Building Improvements	25% on reducing balance
Plant & machinery	25% on reducing balance
Motor Vehicles	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 2025

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 (2024 - 45).

R A & H Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	1,500,000	1,500,000
At 30 April 2025	1,500,000	1,500,000
Amortisation
At 1 May 2024	1,400,000	1,400,000
Amortisation charge	100,000	100,000
At 30 April 2025	1,500,000	1,500,000
Carrying amount
At 30 April 2025	-	-
At 30 April 2024	100,000	100,000

5	Tangible assets

	Land and buildings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	151,259	290,661	5,250	447,170
Additions	-	6,421	-	6,421
At 30 April 2025	151,259	297,082	5,250	453,591
Depreciation
At 1 May 2024	131,532	254,159	4,955	390,646
Charge for the year	4,932	10,730	74	15,736
At 30 April 2025	136,464	264,889	5,029	406,382
Carrying amount
At 30 April 2025	14,795	32,193	221	47,209
At 30 April 2024	19,727	36,502	295	56,524

R A & H Limited

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

6	Investments

Subsidiaries	£
Cost or valuation
At 1 May 2024	33,050
Provision
Carrying amount
At 30 April 2025	33,050
At 30 April 2024	33,050