RMH Old Stocks Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08769946

		30 April 2026		30 April 2025
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	4	3,564		-
Cash at bank and in hand		8,267		60,133

		11,831		60,133
Creditors: Amounts Falling Due Within One Year	5	(1,093,310 )		(1,130,112 )

NET CURRENT ASSETS (LIABILITIES)			(1,081,479 )		(1,069,979 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(1,081,479 )		(1,069,979 )

NET LIABILITIES			(1,081,479 )		(1,069,979 )

CAPITAL AND RESERVES
Called up share capital	6		50,000		50,000
Profit and Loss Account			(1,131,479 )		(1,119,979 )

SHAREHOLDERS' FUNDS			(1,081,479)		(1,069,979)

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Cockell

Director

29 June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

RMH Old Stocks Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08769946 . The registered office is Victoria House, Victoria Street, Taunton, Somerset, TA1 3FA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% Straight Line
Plant & Machinery	25% Straight Line
Fixtures & Fittings	15% Straight Line
Computer Equipment	25% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	30 April 2026	30 April 2025
Office and administration	1	1
Sales, marketing and distribution	-	27

	1	28

4. Debtors

	30 April 2026	30 April 2025
	£	£
Due within one year
VAT	3,564	-

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RMH Old Stocks Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Creditors: Amounts Falling Due Within One Year

	30 April 2026	30 April 2025
	£	£
Trade creditors	-	5,253
Other taxes and social security	500	55,752
VAT	-	76,004
Other creditors	-	6,546
Accruals and deferred income	2,000	4,000
Directors' loan accounts	28,557	22,286
Amounts owed to parent undertaking	1,062,253	960,271

	1,093,310	1,130,112

6. Share Capital

	30 April 2026	30 April 2025
	£	£
Allotted, Called up and fully paid	50,000	50,000

7. Ultimate Controlling Party

The company's ultimate controlling party is Rattray Milne Limited by virtue of his ownership of 100% of the issued share capital in the company.

8. Going Conern Disclosure

The financial statements have been prepared on a going concern basis, the validity of which is dependent upon the continued support of one of the directors and that of the holding company. The holding company has supplied finance for development projects interest free, with no set date of repayment. If the company was unable to continue, trading adjustments would have to be made to reduce the balance sheet values of the assets to recoverable amounts and provide for any further liabilities which may arise.

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