REGISTERED NUMBER: SC639411 (Scotland)

Unaudited Financial Statements

For The Period 1 September 2024 to 31 December 2025

for

RCH UK Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Johnston

SECRETARY:

Ms S Donnelly

REGISTERED OFFICE:

Unit 1

Camelon Street

Carntyne Industrial Estate

Glasgow

G32 6AF

REGISTERED NUMBER:

SC639411 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

514,692

151,777

CURRENT ASSETS

Stocks

15,200

51,700

Debtors

5

19,709

52,636

Cash at bank and in hand

203,009

39,595

237,918

143,931

CREDITORS

Amounts falling due within one year

6

426,740

159,891

NET CURRENT LIABILITIES

(188,822

)

(15,960

)

TOTAL ASSETS LESS CURRENT LIABILITIES

325,870

135,817

CREDITORS

Amounts falling due after more than one year

7

(11,121

)

(44,575

)

PROVISIONS FOR LIABILITIES

(65,291

)

(22,358

)

NET ASSETS

249,458

68,884

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

249,457

68,883

SHAREHOLDERS' FUNDS

249,458

68,884

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

R J Johnston - Director

1.	STATUTORY INFORMATION

RCH UK Group Limited is a private company, limited by shares , registered in Scotland. 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 each asset over its estimated useful life.

Plant and machinery

-

33% on cost and 20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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

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 period was 14 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

191,861

65,304

-

257,165

Additions

490,258

46,910

6,739

543,907

At 31 December 2025

682,119

112,214

6,739

801,072

DEPRECIATION

At 1 September 2024

75,693

29,695

-

105,388

Charge for period

159,014

20,630

1,348

180,992

At 31 December 2025

234,707

50,325

1,348

286,380

NET BOOK VALUE

At 31 December 2025

447,412

61,889

5,391

514,692

At 31 August 2024

116,168

35,609

-

151,777

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.8.24

£

£

Trade debtors

2,402

-

Other debtors

17,307

52,636

19,709

52,636

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.8.24

£

£

Bank loans and overdrafts

6,161

10,269

Hire purchase contracts

17,980

15,039

Trade creditors

104,236

4,271

Taxation and social security

79,208

23,266

Other creditors

219,155

107,046

426,740

159,891

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.8.24

£

£

Bank loans

-

9,641

Hire purchase contracts

11,121

34,934

11,121

44,575