ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 07985534

RAH ADVISORY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026


RAH ADVISORY LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


RAH ADVISORY LIMITED REGISTERED NUMBER:07985534

STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2026

	31 July	31 March
	2026	2025
Note	£	£

Fixed assets
Tangible assets	4		-		627
Current assets
Debtors: amounts falling due within one year	5	9,600		23,330
Cash at bank and in hand		25,664		12,842
		35,264		36,172
Creditors: amounts falling due within one year	6	(33,364)		(62,701)
Net current assets/(liabilities)			1,900		(26,526)

Net assets/(liabilities)			1,900		(25,899)

Capital and reserves
Called up share capital	7	1	1
Profit and loss account		1,899	(25,900)
		1,900	(25,899)

Page 1


RAH ADVISORY LIMITED REGISTERED NUMBER:07985534

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 JULY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

R A Hyman

Director

Date: 21 September 2026

The notes on pages 3 to 6 form part of these financial statements.

Page 2


RAH ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

1.	General information

RAH Advisory Limited is a limited liability company incorporated in England and Wales with its registered office at 5 Elstree Gate, Elstree Way, Borehamwood. Herfordshire, WD6 1JD.

The principal activity of the company was that of management consultancy and software development. The company ceased trading on 31 July 2026.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The director has provided an interest free loan to the company for an indefinite period and will provide additional loans if required to enable it to continue trading for the foreseeable future. As a result the financial statements have been prepared on the going concern basis.

2.3

Turnover

Turnover comprises revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax and trade discounts.

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the following basis:

				Office equipment	-	25% reducing balance
				Website development	-	4 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

2.5

Debtors

Short term debtors are measured at transaction price, less any impairment.

Page 3


RAH ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

2.Accounting policies (continued)

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

2.7

Creditors

Short term creditors are measured at the transaction price.

2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.9

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

Employees

The average monthly number of employees, including directors, during the period was 1 (2025 - 1).

Page 4


RAH ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

4.	Tangible fixed assets

	Office equipment	Website Development	Total
	£	£	£
Cost or valuation
At 1 April 2025	8,022	21,995	30,017
Disposals	(8,022)	-	(8,022)
At 31 July 2026	-	21,995	21,995
Depreciation
At 1 April 2025	7,395	21,995	29,390
Charge for the period on owned assets	157	-	157
Disposals	(7,552)	-	(7,552)
At 31 July 2026	-	21,995	21,995
Net book value
At 31 July 2026	-	-	-
At 31 March 2025	627	-	627

Page 5


RAH ADVISORY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2026

Debtors

					31 July	31 March
					2026	2025
					£	£


Trade debtors	9,600	18,145
Prepayments and accrued income	-	5,185
	9,600	23,330

Trade creditors	785	1,805
Taxation and social security	10,525	23,023
Other creditors	16,915	33,448
Accruals and deferred income	5,139	4,425
	33,364	62,701

Allotted, called up and fully paid

1 Ordinary share of £1	1	1

Page 6