Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 Sale of used cars and light motor vehicles false 8 8 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06775520 2025-04-01 2026-03-31 06775520 2024-04-01 2025-03-31 06775520 2026-03-31 06775520 2025-03-31 06775520 c:Director1 2025-04-01 2026-03-31 06775520 d:PlantMachinery 2025-04-01 2026-03-31 06775520 d:PlantMachinery 2026-03-31 06775520 d:PlantMachinery 2025-03-31 06775520 d:MotorVehicles 2025-04-01 2026-03-31 06775520 d:MotorVehicles 2026-03-31 06775520 d:MotorVehicles 2025-03-31 06775520 d:Goodwill 2026-03-31 06775520 d:Goodwill 2025-03-31 06775520 d:CurrentFinancialInstruments 2026-03-31 06775520 d:CurrentFinancialInstruments 2025-03-31 06775520 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 06775520 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06775520 d:ShareCapital 2026-03-31 06775520 d:ShareCapital 2025-03-31 06775520 d:RetainedEarningsAccumulatedLosses 2026-03-31 06775520 d:RetainedEarningsAccumulatedLosses 2025-03-31 06775520 c:FRS102 2025-04-01 2026-03-31 06775520 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06775520 c:FullAccounts 2025-04-01 2026-03-31 06775520 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06775520 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 06775520 R H MOTOR SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
R H MOTOR SERVICES LIMITED REGISTERED NUMBER:06775520
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 45,317 |  | 53,065 |
Debtors: amounts falling due within one year | 6 | 11,303 |  | 13,168 |
Cash at bank and in hand | 7 | 144,548 |  | 138,349 |
|  | 201,168 |  | 204,582 |
Creditors: amounts falling due within one year | 8 | (42,686) |  | (54,557) |
Net current assets |  |  | 158,482 |  | 150,025
Total assets less current liabilities |  |  | 158,482 |  | 150,025
Net assets |  |  | 158,482 |  | 150,025
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 158,382 |  | 149,925
|  |  | 158,482 |  | 150,025
Page 1
R H MOTOR SERVICES LIMITED REGISTERED NUMBER:06775520
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Roger John Hannant
Director
Date: 2 July 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
R H Motor Services imited is a private company limited by shares and incorporated in England and Wales, registration number 06775520. The registered office is C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, Norfolk, United Kingdom, NR1 1RE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 4
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% Straight line
|  |  |  | Motor vehicles | - | 25% Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders. Page 5
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2025 - 8).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2025 | 100,000
| At 31 March 2026 | 100,000
| Amortisation |
| At 1 April 2025 | 100,000
| At 31 March 2026 | 100,000
| Net book value |
| At 31 March 2026 | -
| At 31 March 2025 | -
Page 6
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 41,543 | 2,536 | 44,079
| At 31 March 2026 | 41,543 | 2,536 | 44,079
| Depreciation |  |  |
| At 1 April 2025 | 41,543 | 2,536 | 44,079
| At 31 March 2026 | 41,543 | 2,536 | 44,079
| Net book value |  |  |
| At 31 March 2026 | - | - | -
| At 31 March 2025 | - | - | -
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 5,466 | 13,168
| Other debtors | 5,837 | -
|  | 11,303 | 13,168
Included within other debtors due within one year is a loan to a director, amounting to £5,837 (2025 - £0). The loan was repaid in full following the year end. Page 7
R H MOTOR SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 144,548 | 138,349
|  | 144,548 | 138,349
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,667 | 11,668
| Trade creditors | 19,404 | 17,667
| Corporation tax | 2,140 | 1,990
| Other taxation and social security | 18,442 | 17,906
| Other creditors | 678 | 4,563
| Accruals and deferred income | 355 | 763
|  | 42,686 | 54,557
Page 8