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Registered Number: 00605844
England and Wales
R. H. SMITH (WORTHING) LIMITED
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

R. H. Smith (Worthing) Limited Contents Page For the year ended 31 December 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

R. H. Smith (Worthing) Limited Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of R. H. Smith (Worthing) Limited for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R. H. Smith (Worthing) Limited for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of R. H. Smith (Worthing) Limited, as a body, in accordance with the terms of our engagement letter dated 29 January 2020. Our work has been undertaken solely to prepare for your approval the accounts of R. H. Smith (Worthing) Limited and state those matters that we have agreed to state to the Board of Directors of R. H. Smith (Worthing) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R. H. Smith (Worthing) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that R. H. Smith (Worthing) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of R. H. Smith (Worthing) Limited. You consider that R. H. Smith (Worthing) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of R. H. Smith (Worthing) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 31 December 2025. .................................................... Baranov Associates Ltd 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 11 March 2026 1

R. H. Smith (Worthing) Limited Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 19,837 |  | 17,903
|  | 19,837 |  | 17,903
Current assets |  |  |
Stocks |  | 13,754 |  | 12,854
Debtors |  | 31,495 |  | 40,033
Cash at bank and in hand |  | 28,702 |  | 20,412
|  | 73,951 |  | 73,299
Creditors: amount falling due within one year |  | (51,741) |  | (48,788)
Net current assets |  | 22,210 |  | 24,511
Total assets less current liabilities |  | 42,047 |  | 42,414
Creditors: amount falling due after more than one year |  | (3,728) |  | (8,638)
Net assets |  | 38,319 |  | 33,776
Capital and reserves |  |  |
Called up share capital | 4 | 1,500 |  | 1,500
Profit and loss account |  | 36,819 |  | 32,276
Shareholders' funds |  | 38,319 |  | 33,776
For the year ended 31 December 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 companies act 2006. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 11 March 2026 and were signed on its behalf by:
------------------------------- Anita Smith Director | ------------------------------- Iain Bedwell Director
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R. H. Smith (Worthing) Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information R. H. Smith (Worthing) Limited is a private company, limited by shares, registered in England and Wales, registration number 00605844, registration address Broadwater Trading Estate, Worthing, West Sussex, BN14 8NL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 8).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 7,508 |  | 79,503 |  | 5,496 |  | 92,507
Additions | - |  | 9,000 |  | - |  | 9,000
Disposals | - |  | (10,720) |  | - |  | (10,720)
At 31 December 2025 | 7,508 |  | 77,783 |  | 5,496 |  | 90,787
Depreciation
At 01 January 2025 | 7,385 |  | 63,776 |  | 3,443 |  | 74,604
Charge for year | 31 |  | 6,069 |  | 514 |  | 6,614
On disposals | - |  | (10,268) |  | - |  | (10,268)
At 31 December 2025 | 7,416 |  | 59,577 |  | 3,957 |  | 70,950
Net book values
Closing balance as at 31 December 2025 | 92 |  | 18,206 |  | 1,539 |  | 19,837
Opening balance as at 01 January 2025 | 123 |  | 15,727 |  | 2,053 |  | 17,903
The net book value of Motor Vehicles includes £ 17,623 (2024 £14,497) in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1,500 Ordinary shares of £1.00 each | 1,500 |  | 1,500
| 1,500 |  | 1,500
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