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REGISTERED NUMBER: 15790224 (England and Wales)

Financial Statements for the Period 20 June 2024 to 30 June 2025

for

RH&D Ltd

RH&D Ltd (Registered number: 15790224)

Contents of the Financial Statements

for the Period 20 June 2024 to 30 June 2025

Page |

Company Information | 1 |

Accountants' Report | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

RH&D Ltd

Company Information

for the Period 20 June 2024 to 30 June 2025

| DIRECTOR: | R A L Fildes

| REGISTERED OFFICE: | Unit 3

| 5-6 Newby Road

| Hazel Grove

| Stockport

| Greater Manchester

| SK7 5DA

| REGISTERED NUMBER: | 15790224 (England and Wales)

| ACCOUNTANTS: | HLP Ltd

| Accounting and Tax Solutions

| Hillgate Place

| 77 Middle Hillgate

| Stockport

| Cheshire

| SK1 3EH

Accountants' Report to the Director

on the Unaudited Financial Statements of

RH&D Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RH&D Ltd for the period ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of RH&D Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RH&D Ltd and state those matters that we have agreed to state to the director of RH&D Ltd in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that RH&D Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of RH&D Ltd. You consider that RH&D Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of RH&D Ltd. 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 financial statements.

HLP Ltd

Accounting and Tax Solutions

Hillgate Place

77 Middle Hillgate

Stockport

Cheshire

SK1 3EH

19 March 2026

RH&D Ltd (Registered number: 15790224)

Balance Sheet

30 June 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 138,975 |  |

| CURRENT ASSETS

| Debtors | 5 | 124,666 |  |  |

| Cash at bank and in hand | 14,229 |  |  |

138,895 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 273,450 |  |

| NET CURRENT LIABILITIES | (134,555 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 4,420 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1 |  |

| Retained earnings | 4,419 |  |

4,420 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 19 March 2026 and were signed by:

R A L Fildes - Director

RH&D Ltd (Registered number: 15790224)

Notes to the Financial Statements

for the Period 20 June 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| RH&D Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Significant judgements and estimates

| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Motor vehicles | - | 10% on cost

| Taxation

| Taxation for the period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

RH&D Ltd (Registered number: 15790224)

Notes to the Financial Statements - continued

for the Period 20 June 2024 to 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| Going concern

| The company meets its day-to-day working capital requirements from cash at bank. The level of cash held by the company is sufficient to fund expected requirements based on forecast and projections taking account of reasonable possible changes in trading performance.

| After making enquiries, the director has reasonable expectation that the company has adequate resources to continue in operational existence for a period of at least twelve months and for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing the annual report.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 2 .

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| Additions | 153,000 |  |

| At 30 June 2025 | 153,000 |  |

| DEPRECIATION

| Charge for period | 14,025 |  |

| At 30 June 2025 | 14,025 |  |

| NET BOOK VALUE

| At 30 June 2025 | 138,975 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 93,115 |  |

| Other debtors | 31,551 |  |

124,666 |  |

RH&D Ltd (Registered number: 15790224)

Notes to the Financial Statements - continued

for the Period 20 June 2024 to 30 June 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 39,586 |  |

| Amounts owed to group undertakings | 220,000 |  |

| Taxation and social security | 12,050 |  |

| Other creditors | 1,814 |  |

273,450 |  |

7. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.