Company registration number 10951454 (England and Wales)
RSM HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
RSM HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RSM HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
4
866,734
866,734
Investments
5
100
200
866,834
866,934
Current assets
Debtors
6
333
333
Cash at bank and in hand
5,280
3,269
5,613
3,602
Creditors: amounts falling due within one year
7
(304,646)
(338,692)
Net current liabilities
(299,033)
(335,090)
Total assets less current liabilities
567,801
531,844
Creditors: amounts falling due after more than one year
8
(167,149)
(175,803)
Net assets
400,652
356,041
Capital and reserves
Called up share capital
9
300
300
Profit and loss reserves
400,352
355,741
Total equity
400,652
356,041
RSM HOLDINGS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 30 June 2026 and are signed on its behalf by:
Rajandra Rajani
Rupa Rajani
Director
Director
Company registration number 10951454 (England and Wales)
RSM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

RSM Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 195a Kenton Road, Kenton, Middlesex, HA3 0HD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention and investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rental income and Holding Company services provided in the normal course of business, and is shown net of VAT.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

RSM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.7
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
866,734

The Fair value of the investment property has been arrived at on the basis of valuation carried out at 3 1 March 202 6 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction price for similar properties.

RSM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
100
200
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 April 2025
200
Disposals
(100)
At 31 March 2026
100
Carrying amount
At 31 March 2026
100
At 31 March 2025
200
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
333
333
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
22,430
22,430
Amounts owed to group undertakings
266,940
305,528
Taxation and social security
10,887
8,684
Other creditors
4,389
2,050
304,646
338,692
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
155,577
165,585
Other creditors
11,572
10,218
167,149
175,803
RSM HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
8
Creditors: amounts falling due after more than one year
(Continued)
- 6 -

The RSM Fuels Limited and Burwash Service Station Limited, subsidiary undertakings of the company, have given a cross guarantee in favour of National Westminster Bank PLC for the benefit of National Westminster Bank PLC for facility granted to the company. The bank holds fixed and floating charge over all the properties of the company and its subsidiary undertakings to secure the bank loan.

Directors have given a personal guarantee to the bank to secure the bank loan.

9
Called up share capital
2026
2025
£
£
Ordinary share capital
Issued and fully paid
240 Ordinary Shares of £1 each
240
240
30 Ordinary 'A' Shares of £1 each
30
30
30 Ordinary 'B' Shares of £1 each
30
30
Total equity share capital
300
300
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