REGISTERED NUMBER: 04457712 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

RWH IRON DESIGN LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr R W Hayton

Mrs S A Hayton

Mr R L Hayton

SECRETARY:

Mrs S A Hayton

REGISTERED OFFICE:

Eccles Moss Iron Works

Bleasdale Road

Whitechapel

Preston

Lancashire

PR3 2ER

REGISTERED NUMBER:

04457712 (England and Wales)

ACCOUNTANTS:

RfM Fylde Limited

Unit 1D River View

96 High St

Garstang

Preston

Lancashire

PR3 1WZ

The following reproduces the text of the report prepared for the directors 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 Directors 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 RWH Iron Design Limited for the year ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of RWH Iron Design Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of RWH Iron Design Limited and state those matters that we have agreed to state to the Board of Directors of RWH Iron Design Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RWH Iron Design Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that RWH Iron Design Limited 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 RWH Iron Design Limited. You consider that RWH Iron Design 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 financial statements of RWH Iron Design 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 financial statements.

RfM Fylde Limited

Unit 1D River View

96 High St

Garstang

Preston

Lancashire

PR3 1WZ

30 March 2026

FIXED ASSETS

Tangible assets

4

231,963

128,809

CURRENT ASSETS

Stocks

5,986

13,406

Debtors

5

461,087

377,657

Cash at bank

1

1

467,074

391,064

CREDITORS

Amounts falling due within one year

6

223,507

182,385

NET CURRENT ASSETS

243,567

208,679

TOTAL ASSETS LESS CURRENT LIABILITIES

475,530

337,488

CREDITORS

Amounts falling due after more than one year

7

(144,806

)

(68,636

)

PROVISIONS FOR LIABILITIES

(50,352

)

(25,143

)

NET ASSETS

280,372

243,709

CAPITAL AND RESERVES

Called up share capital

9

103

103

Retained earnings

280,269

243,606

SHAREHOLDERS' FUNDS

280,372

243,709

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

Mr R W Hayton - Director

1.	STATUTORY INFORMATION

RWH Iron Design 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.

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.

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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

STOCKS

Stocks and work in progress are stated at the lower of cost and estimated costs to complete and sell, 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.

Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 TAX

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.

HIRE PURCHASE AND LEASING COMMITMENTS

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

115,364

89,748

7,882

102,301

315,295

Additions

8,320

64,045

614

58,795

131,774

At 30 June 2025

123,684

153,793

8,496

161,096

447,069

DEPRECIATION

At 1 July 2024

89,251

48,608

6,079

42,548

186,486

Charge for year

5,876

7,217

347

15,180

28,620

At 30 June 2025

95,127

55,825

6,426

57,728

215,106

NET BOOK VALUE

At 30 June 2025

28,557

97,968

2,070

103,368

231,963

At 30 June 2024

26,113

41,140

1,803

59,753

128,809

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2024

31,058

69,311

100,369

Additions

54,920

58,795

113,715

At 30 June 2025

85,978

128,106

214,084

DEPRECIATION

At 1 July 2024

776

23,826

24,602

Charge for year

4,678

11,613

16,291

At 30 June 2025

5,454

35,439

40,893

NET BOOK VALUE

At 30 June 2025

80,524

92,667

173,191

At 30 June 2024

30,282

45,485

75,767

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

129,185

90,109

Other debtors

331,902

287,548

461,087

377,657

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

45,176

36,132

Hire purchase contracts

44,491

26,125

Trade creditors

86,133

49,227

Taxation and social security

19,064

33,637

Other creditors

28,643

37,264

223,507

182,385

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

264

10,764

Hire purchase contracts

144,542

57,872

144,806

68,636

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

34,930

17,070

Bank loans

10,510

29,826

Hire purchase contracts

189,033

83,997

234,473

130,893

Bank loans and overdrafts are secured over the assets of the company and by personal guarantees given by directors.

Amounts due under hire purchase contracts are secured over the assets to which they relate.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

103

103