REGISTERED NUMBER: 11353200 (England and Wales)

Relm Limited

Unaudited Financial Statements for the Year Ended 31 May 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

V L Twist

G P Walsh

Secretary:

G P Walsh

Registered office:

90 Butterwick Fields

Horwich

Bolton

Greater Manchester

BL6 5GZ

Registered number:

11353200 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

-

472

Current assets

Stocks

2,000

2,374

Debtors

5

30

509

Cash at bank

122

331

2,152

3,214

Creditors

Amounts falling due within one year

6

709

7,001

Net current assets/(liabilities)

1,443

(3,787

)

Total assets less current liabilities

1,443

(3,315

)

Capital and reserves

Called up share capital

7

100

100

Retained earnings

1,343

(3,415

)

Shareholders' funds

1,443

(3,315

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

G P Walsh - Director

1.	Statutory information

Relm 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.

The company ceased trading on 31/05/2026. Consequently, the directors do not consider the company to be a going concern. Accordingly, the financial statements have not been prepared on a going concern basis, but have instead been prepared on a non-going concern basis.

Under this basis, assets have been written down to their net realisable values. No further adjustments were deemed necessary to reflect the wind-down of operations.

Turnover

Turnover represents the consideration received in respect of sales made in the year excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stocks are valued at cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Fixtures

and

fittings

£

Cost

At 1 June 2025

944

Disposals

(944

)

At 31 May 2026

-

Depreciation

At 1 June 2025

472

Charge for year

236

Eliminated on disposal

(708

)

At 31 May 2026

-

Net book value

At 31 May 2026

-

At 31 May 2025

472

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

30

509

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Amounts owed to associated undertaking

-

3,392

Other creditors

709

3,609

709

7,001

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100