REGISTERED NUMBER: 15236501 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 NOVEMBER 2025 TO 31 MAY 2026

FOR

RW CARS HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Wareham

REGISTERED OFFICE:

Unit 8, Prime Enterprise Park

Prime Way

Derby

DE1 3QB

REGISTERED NUMBER:

15236501 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

FIXED ASSETS

Investments

4

1

1

CURRENT ASSETS

Debtors

5

898,441

948,196

Cash at bank

124

183

898,565

948,379

CREDITORS

Amounts falling due within one year

6

900,462

949,861

NET CURRENT LIABILITIES

(1,897

)

(1,482

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,896

)

(1,481

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(1,996

)

(1,581

)

SHAREHOLDERS' FUNDS

(1,896

)

(1,481

)

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

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

The director acknowledges his 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 director and authorised for issue on 21 October 2026 and were signed by:

R Wareham - Director

1.	STATUTORY INFORMATION

RW Cars 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.

Preparation of consolidated financial statements

The financial statements contain information about RW Cars Holdings Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost, and then subsequently at cost less provision for any impairment.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2025 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2025

and 31 May 2026

1

NET BOOK VALUE

At 31 May 2026

1

At 31 October 2025

1

The company holds 100% of the ordinary share capital of R W Cars Ltd, a company incorporated in England and Wales.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

803,861

802,616

Directors' loan accounts

94,580

145,580

898,441

948,196

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

898,962

948,361

Accruals and deferred income

1,500

1,500

900,462

949,861

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Class:

Nominal Value:

2025

2024

Number:

£

£

74

Ordinary A

£1

74

74

26

Ordinary B

£1

26

26

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 May 2026 and the year ended 31 October 2025:

2026

2025

£

£

R Wareham

Balance outstanding at start of period

145,580

74

Amounts advanced

99,000

245,706

Amounts repaid

(150,000

)

(100,200

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

94,580

145,580

It is company policy to charge interest on all overdrawn loan accounts at HMRC official rate of interest. The amount owed at the year-end in respect of the above loans was £1,245 (2025: £1,426) and is included in other debtors.

9.	RELATED PARTY DISCLOSURES

The company was under the control of Mr R Wareham throughout the current and previous year.

The Company owns 100% of the share capital of The R W Cars Limited. The following balances were outstanding at the year end and were included within other creditors.

2026

2025

£

£

Amounts owed from R W Cars Limited

898,962

948.362

Mr R Wareham is a director and majority shareholder in Wareham Investments Limited. The following balances were outstanding at the year end and were included within other debtors.

2026

2025

£

£

Amounts owed to Wareham Investments Limited

801,180

801,180