RHBAS LTD


Director	HIBBERT, Rachael Elizabeth


Registered Address	3m Buckley Innovation Centre
	Firth Street
	Huddersfield
	HD1 3BD


Registered Number	13817009 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		4,261		2,289
			4,261		2,289
Current assets
Stocks	4	1,889		2,334
Debtors		1,965		1,752
Cash at bank and on hand		13,599		6,720
		17,453		10,806
Creditors amounts falling due within one year	5	(17,634)		(4,630)
Net current assets (liabilities)			(181)		6,176
Total assets less current liabilities			4,080		8,465
Creditors amounts falling due after one year	6		-		(549)
Provisions for liabilities	7		(810)		(435)
Net assets			3,270		7,481
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,170		7,381
Shareholders' funds			3,270		7,481

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 July 2026, and are signed on its behalf by:

HIBBERT, Rachael Elizabeth
Director
Registered Company No. 13817009

RHBAS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	33

	Stocks and work in progress
	Work in progress is valued at 100% of the actual direct costs incurred and billed during the financial year. Contract costs are fully recognised as an expense within cost of sales in the same period that the associated revenue is recognised.

2.	Average number of employees
	The average number of employees (including directors) during the year was 3.


		2026		2025
	Average number of employees during the year	3		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	7,072	7,072
Additions	3,099	3,099
Disposals	(619)	(619)
At 31 March 26	9,552	9,552
Depreciation and impairment
At 01 April 25	4,783	4,783
Charge for year	1,128	1,128
On disposals	(620)	(620)
At 31 March 26	5,291	5,291
Net book value
At 31 March 26	4,261	4,261
At 31 March 25	2,289	2,289

4.	Stocks

	2026	2025
	£	£
Work in progress	1,889	2,334
Total	1,889	2,334

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,467	1,759
Bank borrowings and overdrafts	5,999	567
Taxation and social security	7,168	1,333
Accrued liabilities and deferred income	-	971
Total	17,634	4,630

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	549
Total	-	549

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	810	435
Total	810	435