Company No: 16638930 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	David Antony Brown (Appointed 08 August 2025)
	Helen Ruth Brown (Appointed 08 August 2025)

REGISTERED OFFICE	Wellington House Aviator Court
	Clifton Moor
	York
	YO30 4UZ
	United Kingdom

COMPANY NUMBER

16638930 (England and Wales)

ACCOUNTANT	Ian Walker & Co
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2026
		£
Fixed assets
Tangible assets	3	526,220
Investments	4	100
		526,320
Current assets
Debtors	5	23,258
Cash at bank and in hand	6	4,391
		27,649
Creditors: amounts falling due within one year	7	( 71,838)
Net current liabilities		(44,189)
Total assets less current liabilities		482,131
Creditors: amounts falling due after more than one year	8	( 519,000)
Net liabilities		( 36,869)
Capital and reserves
Called-up share capital	10	120
Profit and loss account		( 36,989 )
Total shareholders' deficit		( 36,869)

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

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of DOLPHIN RHB HOLDINGS LTD (registered number: 16638930) were approved and authorised for issue by the Board of Directors on 21 August 2026. They were signed on its behalf by:

David Antony Brown Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year, unless otherwise stated.

General information and basis of accounting

DOLPHIN RHB HOLDINGS LTD (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House Aviator Court, Clifton Moor, York, YO30 4UZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Leasehold improvements	25 years straight line
Plant and machinery	15 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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.

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 creditors: amounts falling due within one year.

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.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2026
	Number
Monthly average number of persons employed by the Company during the year, including directors	2

3. Tangible assets

	Land and buildings		Leasehold improve- ments		Plant and machinery		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£		£
Cost
At 01 April 2025	0		0		0		0		0		0
Additions	403,594		56,489		56,004		11,104		2,180		529,371
At 31 March 2026	403,594		56,489		56,004		11,104		2,180		529,371
Accumulated depreciation
At 01 April 2025	0		0		0		0		0		0
Charge for the financial year	0		377		2,140		549		85		3,151
At 31 March 2026	0		377		2,140		549		85		3,151
Net book value
At 31 March 2026	403,594		56,112		53,864		10,555		2,095		526,220

4. Fixed asset investments

Investments in subsidiaries

	2026
	£
Cost
At 01 April 2025	0
Additions	100
At 31 March 2026	100
Carrying value at 31 March 2026	100

The subsidairy undertaking is THE DOLPHIN RHB LTD (100%), incorporated in England and Wales. The principal activity of the company is that of a public house.

5. Debtors

	2026
	£
Amounts owed by Group undertakings	12,780
Deferred tax asset	5,454
Other debtors	5,024
	23,258

6. Cash and cash equivalents

	2026
	£
Cash at bank and in hand	4,391

7. Creditors: amounts falling due within one year

	2026
	£
Trade creditors	227
Other taxation and social security	24
Other creditors	71,587
	71,838

8. Creditors: amounts falling due after more than one year

	2026
	£
Other creditors	519,000

Helen & John Coop hold a floating charge over the Land & Buildings of the company under charge 1663 8930 0001.

9. Deferred tax

	2026
	£
At the beginning of financial year	0
Credited to the Statement of Income and Retained Earnings	5,454
At the end of financial year	5,454

10. Called-up share capital

	2026
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100
10 Ordinary A shares of £ 1.00 each	10
10 Ordinary B shares of £ 1.00 each	10
	120