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COMPANY REGISTRATION NUMBER: 09062735

RBH Consulting and Training Limited

Filleted Unaudited Abridged Financial Statements

31 May 2025

RBH Consulting and Training Limited

Abridged Financial Statements

Year ended 31 May 2025

Contents | Page

Abridged statement of financial position | 1

Notes to the abridged financial statements | 3

RBH Consulting and Training Limited

Abridged Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 4 | 2,320 | 3,092

Current assets

Debtors | 1,069 | 1,453
Cash at bank and in hand | 2,774 | 10,687
| ------- | --------
| 3,843 | 12,140

Creditors: amounts falling due within one year | 1,999 | 4,942
| ------- | --------
Net current assets | 1,844 | 7,198
| ------- | --------
Total assets less current liabilities | 4,164 | 10,290

Creditors: amounts falling due after more than one year | 3,737 | 3,603

Provisions | 245 | 349
| ------- | --------
Net assets | 182 | 6,338
| ------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | 180 | 6,336
| ---- | -------
Shareholders funds | 182 | 6,338
| ---- | -------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 May 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 abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

RBH Consulting and Training Limited

Abridged Statement of Financial Position (continued)

31 May 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 23 February 2026 , and are signed on behalf of the board by:

Mr R Houghton
Director

Company registration number: 09062735

RBH Consulting and Training Limited

Notes to the Abridged Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 136 Highgate, Kendal, Cumbria, LA9 4HW.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Tangible assets

| £
Cost |
At 1 June 2024 and 31 May 2025 | 13,519
| --------
Depreciation |
At 1 June 2024 | 10,427
Charge for the year | 772
| --------
At 31 May 2025 | 11,199
| --------
Carrying amount |
At 31 May 2025 | 2,320
| --------
At 31 May 2024 | 3,092
| --------

5. Directors' advances, credits and guarantees
The director's loan account was overdrawn at the year end by £1,044 (2024: £Nil). The balance has been fully paid since the year end.