REGISTERED NUMBER: 05777845 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

RETAIL FURNITURE HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

9

DIRECTORS:

N Enefer

S Gough

A Hall

Mrs L K Cadd

SECRETARY:

REGISTERED OFFICE:

Unit E

Halesfield 13

Telford

Shropshire

TF7 4PL

REGISTERED NUMBER:

05777845 (England and Wales)

ACCOUNTANTS:

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

FIXED ASSETS

Tangible assets

4

1,681,956

1,670,697

Investments

5

2

2

1,681,958

1,670,699

CURRENT ASSETS

Debtors

6

304,591

317,667

Cash at bank

6,536

1,147

311,127

318,814

CREDITORS

Amounts falling due within one year

7

210,778

217,440

NET CURRENT ASSETS

100,349

101,374

TOTAL ASSETS LESS CURRENT LIABILITIES

1,782,307

1,772,073

CREDITORS

Amounts falling due after more than one year

8

(424,154

)

(465,486

)

PROVISIONS FOR LIABILITIES

(179,276

)

(176,050

)

NET ASSETS

1,178,877

1,130,537

CAPITAL AND RESERVES

Called up share capital

601

601

Capital redemption reserve

400

400

Fair value reserve

10

258,824

258,824

Retained earnings

919,052

870,712

SHAREHOLDERS' FUNDS

1,178,877

1,130,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by:

N Enefer - Director

1.	STATUTORY INFORMATION

Retail Furniture Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts for reported assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST OR VALUATION

At 1 April 2025

1,199,999

1,720,371

235,807

Additions

-

-

160,000

At 31 March 2026

1,199,999

1,720,371

395,807

DEPRECIATION

At 1 April 2025

-

1,350,006

151,084

Charge for year

-

93,658

51,180

At 31 March 2026

-

1,443,664

202,264

NET BOOK VALUE

At 31 March 2026

1,199,999

276,707

193,543

At 31 March 2025

1,199,999

370,365

84,723

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

79,525

11,169

3,246,871

Additions

-

-

160,000

At 31 March 2026

79,525

11,169

3,406,871

DEPRECIATION

At 1 April 2025

73,866

1,218

1,576,174

Charge for year

1,415

2,488

148,741

At 31 March 2026

75,281

3,706

1,724,915

NET BOOK VALUE

At 31 March 2026

4,244

7,463

1,681,956

At 31 March 2025

5,659

9,951

1,670,697

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

Valuation in 2020

319,536

-

-

Cost

880,463

1,720,371

395,807

1,199,999

1,720,371

395,807

Motor

Computer

vehicles

equipment

Totals

£

£

£

Valuation in 2020

-

-

319,536

Cost

79,525

11,169

3,087,335

79,525

11,169

3,406,871

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

770,035

134,368

904,403

Additions

-

160,000

160,000

At 31 March 2026

770,035

294,368

1,064,403

DEPRECIATION

At 1 April 2025

457,625

60,361

517,986

Charge for year

78,103

48,501

126,604

At 31 March 2026

535,728

108,862

644,590

NET BOOK VALUE

At 31 March 2026

234,307

185,506

419,813

At 31 March 2025

312,410

74,007

386,417

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

2

NET BOOK VALUE

At 31 March 2026

2

At 31 March 2025

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

254,806

231,801

Other debtors

49,785

85,866

304,591

317,667

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

22,788

22,788

Hire purchase contracts

152,150

130,072

Trade creditors

13,865

31,186

Taxation and social security

17,014

26,469

Other creditors

4,961

6,925

210,778

217,440

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

178,767

212,483

Hire purchase contracts

245,387

253,003

424,154

465,486

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

87,615

121,331

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

201,555

235,271

Hire purchase contracts

397,537

383,075

599,092

618,346

The bank borrowing is secured by a fixed charge on the company's land and buildings.

10.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

258,824

11.	RELATED PARTY DISCLOSURES

At the balance sheet date, a loan of £254,806 (2025: £231,801) was due to be paid from Retail Furniture Limited, a company wholly owned by Retail Furniture Holdings Limited.

Interest has been charged on the loan at a rate of 3.75% per annum.

During the year, rent totalling £72,000 (2025: £72,000) and service charges of £100,004 (2025: £100,004) were charged to Retail Furniture Limited.

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the issued share capital.

13.	SHORT TERM EMPLOYEE BENEFITS

The holiday pay year coincides with the financial year end of the business and so there are no accrued holidays not taken at the balance sheet date.

The following reproduces the text of the report prepared for the directors 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 Directors 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 Retail Furniture Holdings Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Board of Directors of Retail Furniture Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Retail Furniture Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Retail Furniture Holdings Limited, as a body, 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 Retail Furniture Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Retail Furniture 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 Retail Furniture Holdings Limited. You consider that Retail Furniture 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 Retail Furniture 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.

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

8 September 2026