R A Martin Holdings Limited - Filleted accounts

Registered number

07208639

R A Martin Holdings Limited

Filleted Accounts

31 March 2026

R A Martin Holdings Limited
Registered number:		07208639
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		356,432			366,488
Investments	4		456,655			456,655
			813,087			823,143

Current assets
Debtors	5	-			4,963
Cash at bank and in hand		107,801			229,678
		107,801			234,641

Creditors: amounts falling due within one year	6	(325,848)			(417,910)

Net current liabilities			(218,047)			(183,269)

Total assets less current liabilities			595,040			639,874

Creditors: amounts falling due after more than one year	7		(304,783)			(327,317)



Net assets			290,257			312,557

Capital and reserves
Called up share capital			100			100
Profit and loss account			290,157			312,457

Shareholder's funds			290,257			312,557

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R. A. Martin
Director
Approved by the board on 27 October 2026

R A Martin Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	502,796		1,875		504,671
	At 31 March 2026	502,796		1,875		504,671

	Depreciation
	At 1 April 2025	136,308		1,875		138,183
	Charge for the year	10,056		-		10,056
	At 31 March 2026	146,364		1,875		148,239

	Net book value
	At 31 March 2026	356,432		-		356,432
	At 31 March 2025	366,488		-		366,488


4	Investments

Other
investments
£
	Cost
	At 1 April 2025					456,655

	At 31 March 2026					456,655


5	Debtors			2026		2025
£					£

	Trade debtors			-		4,963


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			38,784		31,869
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			278,627		377,666
	Taxation and social security costs			62		-
	Other creditors			8,375		8,375
				325,848		417,910


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			304,783		327,317


8	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			149,645		175,973


	Secured bank loans			343,567		359,186

	Bank loan secured against the freehold property owned by R A Martin Holdings Limited.


9	Other information

	R A Martin Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Medino House
	Rushington Business Park
	Rushington Lane
	Southampton
	SO40 9LU