| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| R Smith Holdings Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| R Smith Holdings Limited |
| R Smith Holdings Limited (Registered number: 11314137) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| R Smith Holdings Limited |
| Company Information |
| for the Year Ended 30 April 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| R Smith Holdings Limited (Registered number: 11314137) |
| Balance Sheet |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ |
| FIXED ASSETS |
| Investments | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 11 |
| Retained earnings |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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. |
| R Smith Holdings Limited (Registered number: 11314137) |
| Balance Sheet - continued |
| 30 April 2026 |
| The financial statements were approved by the director and authorised for issue on |
| R Smith Holdings Limited (Registered number: 11314137) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| R Smith Holdings Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| R Smith Holdings Limited (Registered number: 11314137) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 4. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2025 |
| Revaluations | 7,500 |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| Fair value at 30 April 2026 is represented by: |
| £ |
| Valuation in 2022 | 120,000 |
| Valuation in 2024 | 7,000 |
| Valuation in 2025 | 12,000 |
| Valuation in 2026 | 7,500 |
| Cost | 331,000 |
| 477,500 |
| If investment property had not been revalued it would have been included at the following historical cost: |
| 2026 | 2025 |
| £ | £ |
| Cost | 331,000 | 331,000 |
| Investment property was valued on an open market basis on 30 April 2026 by the director . |
| R Smith Holdings Limited (Registered number: 11314137) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Amounts owed by group undertakings |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Related party |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans > 1 year |
| Amounts owed to group undertakings |
| Directors' loan accounts | 59,911 | 59,461 |
| 9. | FINANCIAL INSTRUMENTS |
| Bank loans are initially measured at cost. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 14,641 | 26,971 |
| Deferred |
| tax |
| £ |
| Balance at 1 May 2025 |
| Revaluation | 1,875 |
| Tax losses | (14,205 | ) |
| Balance at 30 April 2026 |
| R Smith Holdings Limited (Registered number: 11314137) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 11. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 May 2025 |
| Revaluation | 5,625 |
| At 30 April 2026 |
| 12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| 13. | RELATED PARTY DISCLOSURES |
| PN5 Ltd |
| A company which is a 75% owned subsidiary |
| 2026 | 2025 |
| £ | £ |
| Amount due to related party at the balance sheet date | 55,750 | - |
| PN5 Commercial Ltd |
| A company which is a 75% owned subsidiary |
| 2026 | 2025 |
| £ | £ |
| Amount due from related party at the balance sheet date | 925 | - |
| 14. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| R Smith Holdings Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R Smith Holdings Limited for the year ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of R Smith Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R Smith Holdings Limited and state those matters that we have agreed to state to the director of R Smith Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R Smith Holdings Limited and its director for our work or for this report. |
| It is your duty to ensure that R Smith Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R Smith Holdings Limited. You consider that R Smith Holdings Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of R Smith Holdings 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 statutory financial statements. |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Date: ............................................. |