R H Building Services (South West) Limited


Directors	Hooper, Kay Rebecca
	Hooper, Richard


Company Secretary	Hooper, Kay Rebecca


Registered Address	Anvil Cottage
	New Cross
	South Petherton
	TA13 5HD


Registered Number	06438106 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		11,622		15,496
			11,622		15,496
Current assets
Stocks		476,452		37,418
Debtors	5	20,186		1,113
Cash at bank and on hand		4,061		540,447
		500,699		578,978
Creditors amounts falling due within one year	6	(346,274)		(330,829)
Net current assets (liabilities)			154,425		248,149
Total assets less current liabilities			166,047		263,645
Creditors amounts falling due after one year			(22,475)		(30,335)
Provisions for liabilities			(2,208)		(2,944)
Net assets			141,364		230,366
Capital and reserves
Called up share capital			100		100
Profit and loss account			141,264		230,266
Shareholders' funds			141,364		230,366

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 August 2026, and are signed on its behalf by:

Hooper, Kay Rebecca
Director

Hooper, Richard
Director

Registered Company No. 06438106

R H Building Services (South West) Limited

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Goodwill is written off at 10% straight line depreciation.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees
	The average number of employees includes Directors.


		2026		2025
	Average number of employees during the year	3		3

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 25	65,000
	At 31 March 26	65,000
	Amortisation and impairment
	At 01 April 25	65,000
	At 31 March 26	65,000
	Net book value
	At 31 March 26	-
	At 31 March 25	-

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 25	29,009
	At 31 March 26	29,009
	Depreciation and impairment
	At 01 April 25	13,514
	Charge for year	3,873
	At 31 March 26	17,388
	Net book value
	At 31 March 26	11,622
	At 31 March 25	15,496

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	19,162	-
Prepayments and accrued income	1,024	1,113
Total	20,186	1,113

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	45,787	24,072
Bank borrowings and overdrafts	10,850	7,826
Amounts owed to related parties	279,796	251,100
Taxation and social security	4,431	42,411
Finance lease and HP contracts	4,111	4,111
Other creditors	-	99
Accrued liabilities and deferred income	1,299	1,210
Total	346,274	330,829


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	7,153		10,725

8.	Related party transactions
	Included within other creditors are amounts totalling £279,796 (2025: £251,100) owed to the directors of the company. These balances are unsecured, interest-free, and have no fixed repayment terms. The transactions have not been concluded under normal market conditions.