RCH Tunbridge Wells Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13786938 (England and Wales)

Unaudited Financial Statements For The Year Ended 30 September 2025

for

RCH Tunbridge Wells Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Davies

J J Davies

REGISTERED OFFICE:

c/o Fuller Spurling

58 Guildford Street

Chertsey

KT16 9BE

REGISTERED NUMBER:

13786938 (England and Wales)

ACCOUNTANTS:

Fuller Spurling

Mill House

58 Guildford Street

Chertsey

Surrey

KT16 9BE

FIXED ASSETS

Tangible assets

4

3,647,927

3,648,158

CURRENT ASSETS

Debtors

5

10,152

11,931

Cash at bank

7,548

2,649

17,700

14,580

CREDITORS

Amounts falling due within one year

6

4,661,254

4,949,368

NET CURRENT LIABILITIES

(4,643,554

)

(4,934,788

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(995,627

)

(1,286,630

)

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

(995,727

)

(1,286,730

)

SHAREHOLDERS' FUNDS

(995,627

)

(1,286,630

)

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

J J Davies - Director

1.	STATUTORY INFORMATION

RCH Tunbridge Wells Limited 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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Tangible fixed assets

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

Freehold property

-

Not depreciated

Fixtures and fittings

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Turnover

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 October 2024

and 30 September 2025

3,647,236

1,578

3,648,814

DEPRECIATION

At 1 October 2024

-

656

Charge for year

-

231

At 30 September 2025

-

887

NET BOOK VALUE

At 30 September 2025

3,647,236

691

3,647,927

At 30 September 2024

3,647,236

922

3,648,158

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Other debtors

10,152

11,931

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade creditors

17,856

376

Amounts owed to group undertakings

4,640,007

4,942,719

Other creditors

3,391

6,273

4,661,254

4,949,368

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

Other loans

4,615,107

4,937,819

The loan above is included within 'Amounts owed to group undertakings' falling due within one year.

The loan is secured as fixed and floating charges over the property that is currently held in fixed assets.

The amounts owed to group undertakings' falling due within one year are due to Ashill Commercial Limited, the ultimate controlling party. The loan is interest-free and repayable on demand.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

100

Ordinary

£1

100

9.	RELATED PARTY DISCLOSURES

During the year, the loan provided by JJA Ashill Limited to the Company was novated to Ashill Commercial Limited, the parent company of RCH Tunbridge Wells Limited. Repayment of the loan is due on the sale of the property held by the Company.

10.	ULTIMATE CONTROLLING PARTY

The immediate parent company is Ashill Commercial Limited.

The ultimate controlling party is JJA Ashill Limited.