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Registered number: 01287678
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| RALLYDALE LIMITED
RALLYDALE LIMITED |  |
COMPANY INFORMATION
Directors | C Thacker
| J C Thacker
| J P Thacker
Registered number | 01287678
Registered office | 801 Kenton Lane
| Harrow Weald
| Middlesex
| HA3 6AH
Accountants | Menzies LLP
| Chartered Accountants
| Victoria House
| 50-58 Victoria Road
| Farnborough
| Hampshire
| GU14 7PG
RALLYDALE LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 9
RALLYDALE LIMITED REGISTERED NUMBER:01287678 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 115,376 |  | 167,388
Investment property | 5 |  | 1,500,000 |  | 1,500,000
|  |  | 1,615,376 |  | 1,667,388
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 6 | 1,283,781 |  | 1,215,564 |
Debtors: amounts falling due within one year | 6 | 28,976 |  | 17,367 |
Cash at bank and in hand |  | 6,297 |  | 1,194 |
|  | 1,319,054 |  | 1,234,125 |
Creditors: amounts falling due within one year | 7 | (86,116) |  | (99,396) |
Net current assets |  |  | 1,232,938 |  | 1,134,729
Total assets less current liabilities |  |  | 2,848,314 |  | 2,802,117
Creditors: amounts falling due after more than one year | 8 |  | (211,896) |  | (201,569)
Provisions for liabilities |  |  |  |  |
Deferred tax | 11 | (291,679) |  | (302,147) |
|  |  | (291,679) |  | (302,147)
Net assets |  |  | 2,344,739 |  | 2,298,401
Capital and reserves |  |  |  |  |
Allotted, called up and fully paid share capital | 12 |  | 2 |  | 2
Investment property reserve |  |  | 978,647 |  | 978,647
Profit and loss account |  |  | 1,366,090 |  | 1,319,752
|  |  | 2,344,739 |  | 2,298,401
Page 1
RALLYDALE LIMITED REGISTERED NUMBER:01287678 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the 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 financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ J C Thacker
Director
Date: 6 May 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Rallydale Limited is a company limited by shares, incorporated in the United Kingdom. The address of the registered office, which is also the principal place of business, is disclosed on the company information page. The Company's principal activity is the operation of warehousing and storage facilities for land transport activities. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessor
Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term. Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss. Page 4
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.8 | Provisions for liabilities
Deferred tax liabilities are presented within provisions but are measured in accordance with the accounting policy on taxation.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 -3).
4. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 September 2024 | 1,064,633 | 10,821 | 1,075,454
| Disposals | (43,990) | - | (43,990)
| At 31 August 2025 | 1,020,643 | 10,821 | 1,031,464
| Depreciation |  |  |
| At 1 September 2024 | 900,401 | 7,665 | 908,066
| Charge for the year | 40,651 | 3,156 | 43,807
| Disposals | (35,785) | - | (35,785)
| At 31 August 2025 | 905,267 | 10,821 | 916,088
| Net book value |  |  |
| At 31 August 2025 | 115,376 | - | 115,376
| At 31 August 2024 | 164,232 | 3,156 | 167,388
Page 5
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 1,500,000
| At 31 August 2025 | 1,500,000
The 2025 valuations were made by the Directors, on an open market value for existing use basis.
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Amounts due from related parties | 1,283,781 | 1,215,564
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | - | 2,340
| Prepayments and accrued income | 28,976 | 15,027
|  | 28,976 | 17,367
Page 6
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,910 | 10,648
| Trade creditors | 10,405 | 10,466
| Corporation tax | 27,018 | 31,069
| Other taxation and social security | 7,536 | 5,114
| Obligations under finance lease and hire purchase contracts | - | 8,913
| Other creditors | 22,335 | 22,335
| Accruals and deferred income | 10,912 | 10,851
|  | 86,116 | 99,396
| Net obligations under finance leases and hire purchase contracts, falling due within one year, totalling £Nil (2024 - £8,913) are secured over the assets to which they relate.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 7,572
| Amounts owed to related parties | 211,896 | 193,997
|  | 211,896 | 201,569
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 7,910 | 10,648
| Amounts falling due 1-2 years |  |
| Bank loans | - | 7,572
|  | 7,910 | 18,220
Page 7
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | - | 8,913
11. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (302,147) | (362,597)
| Charged to profit or loss | 10,468 | 60,450
| At end of year | (291,679) | (302,147)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (28,845) | (39,313)
| Potential capital gains tax | (262,834) | (262,834)
|  | (291,679) | (302,147)
12. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 (2024 - 2) Ordinary shares of £1.00 each | 2 | 2
Page 8
RALLYDALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
13. | Commitments under operating leases
| At 31 August 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 52,117 | 52,117
| Later than 1 year and not later than 5 years | 115,587 | 167,705
|  | 167,704 | 219,822
14. | Related party transactions
| During the period, the Company earned £117,126 (2024 - £132,252) for the hire of coaches and equipment and paid £9,600 (2024 - £9,600) to a related party, which is connected by virtue of common directors. Included in amounts owed by related undertakings due after more than one year, is a balance due from a connected company amounting to £1,283,781 (2024 - £1,215,564), which is connected by virtue of common directors. Included in amounts owed to related undertakings due after more than one year is a balance owed to a connected company amounting to £211,896 (2024 - £193,997), which is connected by virtue of common directors. Included in the balance for other creditors, is an amount of £19,341 (2024 - £19,341) owed to a Director of the Company. The balance is interest free and repayable on demand.
15. | Controlling party
The ultimate controlling party is J C Thacker, a director of the Company by virtue of his majority shareholding.
Page 9