RFH Contracts Limited iXBRL

Company Registration Number: 09142264

RFH Contracts Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

RFH Contracts Limited

DIRECTOR AND OTHER INFORMATION


Director	Mr. John Carr


Company Registration Number	09142264


Registered Office	3 Chatworth Road
	Scotforth
	Lancaster
	LA1 4SL


Business Address	3 Chatworth Road
	Lancaster
	LA1 4SL


Accountants	MCI Chartered Accountants
	Sentinel House
	13 Pump Street
	Derry
	BT48 6JG


Bankers	AIB PLC
	57 Main street,
	Dungloe,
	Co. Donegal
	Republic of Ireland
	F94 XPC6


	Lloyds Bank PLC
	CSC, Dept 9129,
	1 Legg Street,
	Chelmsford
	Essex
	CM1 1JS

RFH Contracts Limited

Company Registration Number: 09142264

BALANCE SHEET

as at 31 July 2025

		2025	2024
	Notes	£	£

Fixed Assets

Tangible assets	4	5,479	7,119
		─────────	─────────

Current Assets

Debtors	5	25,010	37,436
Cash at bank and in hand		31	28,710
		─────────	─────────
		25,041	66,146
		─────────	─────────
Creditors: amounts falling due within one year	6	(13,181)	(37,810)
		─────────	─────────
Net Current Assets		11,860	28,336
		─────────	─────────
Total Assets less Current Liabilities		17,339	35,455

Provisions for liabilities	7	(1,041)	(1,353)
		─────────	─────────
Net Assets		16,298	34,102
		═════════	═════════

Capital and Reserves

Called up share capital	100	100
Statement of income and retained earnings	16,198	34,002
	─────────	─────────
Shareholders' Funds	16,298	34,102
	═════════	═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Statement of Income and Retained Earnings and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 30 July 2026



Mr. John Carr
Director

RFH Contracts Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

General Information

RFH Contracts Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 09142264. The registered office of the company is 3 Chatworth Road, Scotforth, Lancaster, LA1 4SL. The nature of the company's operations and principle activities is the supply of engineering services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of services supplied by the company, exclusive of trade discounts and value added tax. The policy adopted for the recognition of turnover is as follows:

Rendering of engineering services

When the outcome of a transaction can be estimated reliably, turnover from engineering services is recognised by reference to the state of completion at the balance sheet date. The stage of completion is measured by reference to labour hours completed and materials consumed.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

20% Reducing Balance

Computer Equipment

33% Reducing Balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimated the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current markets assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of income and retained earnings, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Income and Retained Earnings, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Taxation and deferred taxation

The charge for taxation is based on the results for the period and takes into account taxation deferred because of timing difference between the treatment of certain items for taxation and accounting purposes.

Deferred tax is recognised in respect of all timing difference that have originated but not reversed at the reporting date. Provision is made at the rates expected to apply when the timing differences reverse. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in taxable profits different from those in which they are recognised in the financial statements.

Employees

The average monthly number of employees, including director, during the financial year was : 1 (2024: 1)


4.	Tangible assets
		Fixtures,	Computer	Total
		fittings and	Equipment
		equipment
		£	£	£
	Cost
	At 1 August 2024	18,378	3,146	21,524
		─────────	─────────	─────────

	At 31 July 2025	18,378	3,146	21,524
		─────────	─────────	─────────
	Depreciation
	At 1 August 2024	12,923	1,482	14,405
	Charge for the financial year	1,091	549	1,640
		─────────	─────────	─────────
	At 31 July 2025	14,014	2,031	16,045
		─────────	─────────	─────────
	Net book value
	At 31 July 2025	4,364	1,115	5,479
		═════════	═════════	═════════
	At 31 July 2024	5,455	1,664	7,119
		═════════	═════════	═════════


5.	Debtors	2025	2024
		£	£

	Trade debtors	-	37,436
	Director's current account	25,010	-
		─────────	─────────
		25,010	37,436
		═════════	═════════


6.	Creditors	2025	2024
	Amounts falling due within one year	£	£

	Taxation	8,681	10,637
	Director's current account	-	22,673
	Accruals	4,500	4,500
		─────────	─────────
		13,181	37,810
		═════════	═════════


7.	Provisions for liabilities

	The amounts provided for deferred taxation are analysed below:

		Capital	Total	Total
		allowances

			2025	2024
		£	£	£

	At financial year start	1,353	1,353	1,304
	Charged to profit and loss	(312)	(312)	49
		─────────	─────────	─────────
	At financial year end	1,041	1,041	1,353
		═════════	═════════	═════════