REGISTERED NUMBER: 10237041 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

RW Invest North Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Gledhill

A S Hamm

REGISTERED OFFICE:

44 The Pantiles

Tunbridge wells

Kent

TN2 5TN

REGISTERED NUMBER:

10237041 (England and Wales)

ACCOUNTANTS:

APT

44 The Pantiles

Tunbridge Wells

Kent

TN2 5TN

FIXED ASSETS

Tangible assets

4

787,064

925,246

Investments

5

165

165

787,229

925,411

CURRENT ASSETS

Debtors

6

4,628,362

5,078,401

Cash at bank

547,933

122,412

5,176,295

5,200,813

CREDITORS

Amounts falling due within one year

7

5,134,232

5,004,018

NET CURRENT ASSETS

42,063

196,795

TOTAL ASSETS LESS CURRENT LIABILITIES

829,292

1,122,206

CREDITORS

Amounts falling due after more than one year

8

-

(57,059

)

PROVISIONS FOR LIABILITIES

(97,578

)

(131,102

)

NET ASSETS

731,714

934,045

CAPITAL AND RESERVES

Called up share capital

10

3

3

Retained earnings

731,711

934,042

SHAREHOLDERS' FUNDS

731,714

934,045

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 October 2026 and were signed on its behalf by:

A S Hamm - Director

1.	STATUTORY INFORMATION

RW Invest North Ltd 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 functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

Going concern

After reviewing the company's forecasts and projections, the members have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Preparation of consolidated financial statements

The financial statements contain information about RW Invest North Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

Other income

Interest income, including income arising from finance leases and other financial instruments, is recognised using the effective interest method. Management fee income represents the value of services provided and is recognised on an accruals basis. Government grants are recognised on an accruals basis in accordance with the substance of the relevant agreement. Dividend income is recognised when the right to it has been established.

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.

Plant and machinery etc

-

33% on cost, 15% on cost, at varying rates on cost and at variable rates on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost, using the effective interest rate method.

Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company contributes to employee pension schemes and the pension charge represents the amounts payable by the company to the funds in respect of the year.

Provision for liabilities

Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Dividends

Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

1,227,081

Additions

8,970

At 31 March 2026

1,236,051

DEPRECIATION

At 1 April 2025

301,835

Charge for year

147,152

At 31 March 2026

448,987

NET BOOK VALUE

At 31 March 2026

787,064

At 31 March 2025

925,246

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

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

86,239

DEPRECIATION

At 1 April 2025

21,672

Charge for year

8,394

At 31 March 2026

30,066

NET BOOK VALUE

At 31 March 2026

56,173

At 31 March 2025

64,567

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

165

NET BOOK VALUE

At 31 March 2026

165

At 31 March 2025

165

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

630,895

836,325

Amounts owed by group undertakings

175,325

69,209

Other debtors

3,822,142

4,172,867

4,628,362

5,078,401

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 9)

57,059

9,060

Trade creditors

794,076

973,093

Amounts owed to group undertakings

1,403,504

1,697,459

Amounts owed to participating interests

-

25,020

Taxation and social security

72,950

257,814

Other creditors

2,806,643

2,041,572

5,134,232

5,004,018

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts (see note 9)

-

57,059

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

57,059

9,060

Between one and five years

-

57,059

57,059

66,119

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

104,461

7,453

Between one and five years

10,265

6,392

114,726

13,845

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

3

Ordinary

£1

3

3

11.	RELATED PARTY DISCLOSURES