2022-12-012023-11-302023-11-30false08796991REHMAN PROPERTIES 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REHMAN PROPERTIES LIMITED

Registered Number
08796991
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

REHMAN PROPERTIES LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Uzma Rehman

Registered Address

C/O Armstrong Watson 1st Floor
One Strawberry Lane
Newcastle Upon Tyne
NE1 4BX

Registered Number

08796991 (England and Wales)
REHMAN PROPERTIES LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34155
Investment property4295,084295,084
295,125295,139
Current assets
Cash at bank and on hand8431,032
8431,032
Creditors amounts falling due within one year5(170,746)(144,753)
Net current assets (liabilities)(169,903)(143,721)
Total assets less current liabilities125,222151,418
Creditors amounts falling due after one year6(125,678)(139,575)
Net assets(456)11,843
Capital and reserves
Called up share capital150150
Profit and loss account(606)11,693
Shareholders' funds(456)11,843
The financial statements were approved and authorised for issue by the Director on 29 August 2024, and are signed on its behalf by:
Uzma Rehman
Director
Registered Company No. 08796991
REHMAN PROPERTIES LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents rental income receivable for the year.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. 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 disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 December 22730730
At 30 November 23730730
Depreciation and impairment
At 01 December 22675675
Charge for year1414
At 30 November 23689689
Net book value
At 30 November 234141
At 30 November 225555
4.Investment property
The investment properties were reviewed by the directors at 30th November 2023, who consider the carrying value to be a reasonable estimate of fair value at the year end.

£
Fair value at 01 December 22295,084
At 30 November 23295,084
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,8731,723
Bank borrowings and overdrafts15,95815,958
Taxation and social security-2,673
Other creditors147,935121,127
Accrued liabilities and deferred income1,9803,272
Total170,746144,753
The bank loans are secured by charges on the freehold property.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts125,678139,575
Total125,678139,575
The bank loans are secured by charges on the freehold property.