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Registered Number: 02288631
England and Wales

 

 

 

U.K. RESIDENTIAL INVESTMENTS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 1,410,000    1,385,000 
Investments 4 165,557    83,614 
1,575,557    1,468,614 
Current assets      
Debtors 70,345    70,345 
Cash at bank and in hand 16,662    14,993 
87,007    85,338 
Creditors: amount falling due within one year (329,590)   (307,870)
Net current assets (242,583)   (222,532)
 
Total assets less current liabilities 1,332,974    1,246,082 
Provisions for liabilities (167,000)   (160,000)
Net assets 1,165,974    1,086,082 
 

Capital and reserves
     
Called up share capital 252    252 
Share premium account 144,141    144,141 
Other Comprehensive Income 926,297    862,817 
Profit and loss account 95,284    78,872 
Shareholders' funds 1,165,974    1,086,082 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 25 April 2025 and were signed by:


-------------------------------
Lewis Blight
Director
1
General Information
U.K. Residential Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 02288631, registration address 31 Cedar Road, Forest Fields, Nottingham, NG7 6HZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises rents receivable.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Tangible fixed assets

Cost or valuation Investment properties   Total
  £   £
At 01 April 2024 1,385,000    1,385,000 
Additions  
Disposals  
Revaluations 25,000    25,000 
At 31 March 2025 1,410,000    1,410,000 
Depreciation
At 01 April 2024  
Charge for year  
On disposals  
At 31 March 2025  
Net book values
Closing balance as at 31 March 2025 1,410,000    1,410,000 
Opening balance as at 01 April 2024 1,385,000    1,385,000 

Investment property comprises residential properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out at the year end by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 April 2024 83,614    83,614 
Additions 43,463    43,463 
Transfer to/from tangible fixed assets  
Disposals  
Revaluations 38,480    38,480 
At 31 March 2025 165,557    165,557 

5.

Other Comprehensive Income

2025
£
  2024
£
Other Comprehensive Income b/fwd 862,817    864,638 
Unrealised Gains or losses 63,480    (1,821)
926,297    862,817 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2025
£
 2024
£
 2025
£
 2024
£
The Haven Housing Trust12,000 12,000 70,000 70,000 

The company leases its property to a charity, The Haven Housing Trust, of which Mr L Blight, the director, is a part-time employee. Under the terms of the lease agreement, The Haven Housing Trust pays a fixed peppercorn rent to the company, with an option to cancel the payment, at it's discretion. The company made loans to The Haven Housing Trust. The loans are unsecured, attract no interest and are for an indeterminate period. At the year end £70,000 was still owed to the company (2024: £70,000) and is included in other debtors.
2