RSH & CP Company Limited

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of RSH & CP Company Limited For The Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RSH & CP Company Limited For The Year Ended 31 December 2025 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to 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 at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of RSH & CP Company Limited , as a body, in accordance with the terms of our engagement letter dated 14 February 2018. Our work has been undertaken solely to prepare for your approval the accounts of RSH & CP Company Limited and state those matters that we have agreed to state to the directors of RSH & CP Company Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RSH & CP Company Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that RSH & CP Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of RSH & CP Company Limited . You consider that RSH & CP Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of RSH & CP Company 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 financial statements.

Stephen G Whitaker MEng FCA CTA

28/07/2026

SGW & Co

39 Main Street

Bunny

Nottingham

NG11 6QU

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RSH & CP Company Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 05751557

	2025	2024
	£	£
Fixed assets	209,837	156,437

Current assets	9,114	25,351
Prepayments and accrued income	40,887	40,496
Creditors: Amounts Falling Due Within One Year	(83,674 )	(52,667 )

NET CURRENT ASSETS (LIABILITIES)	(33,673 )	13,180

TOTAL ASSETS LESS CURRENT LIABILITIES	176,164	169,617

Accruals and deferred income	(14,844 )	(13,184 )

NET ASSETS	161,320	156,433

RESERVES	161,320	156,433

Notes

1. General Information

RSH & CP Company Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 05751557 . The registered office is Unit 8 Wheatcroft Business Park, Landmere Lane, Nottingham, NG12 4DG.

2. Average Number of Employees

Average number of employees, including directors, during the year was NIL (2024: NIL)

3. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

4. Exceptional Items

Fixed assets: Land and property freehold - cost

The carrying amount of "Land and property freehold - cost" increased from £156,437 at 1 January 2025 to £209,837 at 31 December 2025. The increase arose in connection with the forfeiture of leases relating to two properties at Royal Standard House and City Point, Standard Hill, Nottingham, NG1 6FX.

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RSH & CP Company Limited

Balance Sheet (continued)

As At 31 December 2025

5. Additional notes regarding accounting policies

Turnover

The Company is responsible for the management of the property at Royal Standard House and City Point, Standard Hill, Nottingham, NG1 6FX. The Company collects service charges from leaseholders in accordance with the terms of the lease agreement in order to fund expenditure incurred in the management of the property. These service charge funds are held in trust for the lessees which is imposed under Section 42 of the Landlord and Tenant Act 1987.

During the year the Company incurred expenditure in fulfilling its obligations under the terms of the lease for the property. The total costs incurred are recorded in the Company’s income and expenditure account as funds collected from lessees to discharge obligations under the lease. To meet these obligations the Company draws from service charge funds held in trust on behalf of the lessees.

A detailed summary of expenditure incurred in the period is made available to the lessees of the property under the terms of the lease and is prepared under The Institute of Chartered Accountants England and Wales best practice guidance for the preparation of Residential Service Charge Accounts (TECH 03/11).

Fixed assets

The fixed assets and an equivalent amount of reserves (which are non-distributable) primarily relate to the Company's purchase of the freehold of the property at Royal Standard House and City Point in 2007.

Cash balances

Cash at bank does not include unspent amounts of service charge funds held in the Company’s bank accounts. Instead these unspent service charge funds are held in trust by the Company under Section 42 of the Landlord and Tenant Act 1987.

At the year end the amount of funds held in trust was £415,430 (2024: £367,149).

For the year ending 31 December 2025 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors on 24 July 2026 and were signed on its behalf by:

Andrew Batty

Director

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