Company No: 14650740 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Johanne Louise Forth
	Paul Anthony Forth

REGISTERED OFFICE	16 Cherry Tree Close
	Brayton
	Selby
	YO8 9RH
	United Kingdom

COMPANY NUMBER

14650740 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	1,557		1,319
		1,557		1,319
Current assets
Debtors	4	120		1,464
Cash at bank and in hand	5	4,390		3,081
		4,510		4,545
Creditors: amounts falling due within one year	6	( 5,016)		( 4,537)
Net current (liabilities)/assets		(506)		8
Total assets less current liabilities		1,051		1,327
Provision for liabilities	7, 8	( 296)		( 251)
Net assets		755		1,076
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		655		976
Total shareholders' funds		755		1,076

For the financial year ending 31 March 2026 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of RBH 86 Ltd (registered number: 14650740) were approved and authorised for issue by the Board of Directors on 30 April 2026. They were signed on its behalf by:

Paul Anthony Forth Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

RBH 86 Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 16 Cherry Tree Close, Brayton, Selby, YO8 9RH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 31.03.2026		Period from 01.03.2024 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Office equipment		Total
	£		£		£
Cost
At 01 April 2025	1,085		1,849		2,934
Additions	842		527		1,369
At 31 March 2026	1,927		2,376		4,303
Accumulated depreciation
At 01 April 2025	405		1,210		1,615
Charge for the financial year	548		583		1,131
At 31 March 2026	953		1,793		2,746
Net book value
At 31 March 2026	974		583		1,557
At 31 March 2025	680		639		1,319

4. Debtors

	31.03.2026		31.03.2025
	£		£
Corporation tax	120		0
Other debtors	0		1,464
	120		1,464

5. Cash and cash equivalents

	31.03.2026		31.03.2025
	£		£
Cash at bank and in hand	4,390		3,081

6. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Taxation and social security	0		4,114
Other creditors	5,016		423
	5,016		4,537

7. Provision for liabilities

	31.03.2026		31.03.2025
	£		£
Deferred tax	296		251

8. Deferred tax

	31.03.2026		31.03.2025
	£		£
At the beginning of financial year/period	( 251)		0
Charged to the Statement of Income and Retained Earnings	( 45)		( 251)
At the end of financial year/period	( 296)		( 251)

9. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
50 A Ordinary shares of £ 1.00 each	50		50
50 B Ordinary shares of £ 1.00 each	50		50
	100		100