REGISTERED NUMBER: 11369169 (England and Wales)

Financial Statements

for the Year Ended 31st January 2026

for

R & A BUILDING LONDON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S McHugh

J R McHugh

REGISTERED OFFICE:

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

REGISTERED NUMBER:

11369169 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

907

1,209

CURRENT ASSETS

Debtors

5

13,483

84,891

Cash at bank and in hand

480,004

446,521

493,487

531,412

CREDITORS

Amounts falling due within one year

6

50,060

71,518

NET CURRENT ASSETS

443,427

459,894

TOTAL ASSETS LESS CURRENT LIABILITIES

444,334

461,103

PROVISIONS FOR LIABILITIES

227

302

NET ASSETS

444,107

460,801

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

444,007

460,701

SHAREHOLDERS' FUNDS

444,107

460,801

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 29th October 2026 and were signed on its behalf by:

S McHugh - Director

1.	STATUTORY INFORMATION

R & A Building London 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st February 2025

and 31st January 2026

6,795

DEPRECIATION

At 1st February 2025

5,586

Charge for year

302

At 31st January 2026

5,888

NET BOOK VALUE

At 31st January 2026

907

At 31st January 2025

1,209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

3,754

6,245

Amounts recoverable on contract

-

74,038

Other debtors

540

540

Directors' current accounts

-

325

Tax

5,502

-

Prepayments

3,687

3,743

13,483

84,891

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

16,194

19,399

Amounts owed to group undertakings

3,271

2,988

Tax

-

25,487

Social security and other taxes

561

989

VAT

25,771

19,723

Other creditors

703

542

Accrued expenses

3,560

2,390

50,060

71,518

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/1/26

31/1/25

value:

£

£

100

Ordinary

£1

100

100

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S McHugh.