REGISTERED NUMBER: 09983266 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th April 2025

for

Rees Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S J R Sammans

Mrs C M Sammans

REGISTERED OFFICE:

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

REGISTERED NUMBER:

09983266 (England and Wales)

ACCOUNTANTS:

Rice & Co Limited

Chartered Accountants

14a Market Place

Uttoxeter

Staffordshire

ST14 8HP

FIXED ASSETS

Tangible assets

4

483,551

493,744

Investments

5

287,868

287,868

Investment property

6

178,604

178,604

950,023

960,216

CURRENT ASSETS

Debtors

7

271,476

95,709

Cash at bank

234,587

273,009

506,063

368,718

CREDITORS

Amounts falling due within one year

8

171,072

103,591

NET CURRENT ASSETS

334,991

265,127

TOTAL ASSETS LESS CURRENT LIABILITIES

1,285,014

1,225,343

CREDITORS

Amounts falling due after more than one year

9

(402,165

)

(423,575

)

PROVISIONS FOR LIABILITIES

(13,983

)

(11,423

)

NET ASSETS

868,866

790,345

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

868,864

790,343

SHAREHOLDERS' FUNDS

868,866

790,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 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 September 2025 and were signed on its behalf by:

Mr S J R Sammans - Director

1.	STATUTORY INFORMATION

Rees Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 and value added tax. Turnover in respect of services is recognised when services have been provided resulting in the company obtaining the right to consideration. Turnover in respect of rental charges is recoginised in the period to which the rental charge relates.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

33% on cost and 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are initially recognised at cost with any impairment losses being reported in the statement of comprehensive income under administrative expenses.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and then transferred to a fair value reserve.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Office

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st May 2024

443,776

40,792

71,425

555,993

Additions

-

4,007

3,237

7,244

At 30th April 2025

443,776

44,799

74,662

563,237

DEPRECIATION

At 1st May 2024

-

10,291

51,958

62,249

Charge for year

-

8,460

8,977

17,437

At 30th April 2025

-

18,751

60,935

79,686

NET BOOK VALUE

At 30th April 2025

443,776

26,048

13,727

483,551

At 30th April 2024

443,776

30,501

19,467

493,744

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st May 2024

and 30th April 2025

287,868

NET BOOK VALUE

At 30th April 2025

287,868

At 30th April 2024

287,868

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st May 2024

and 30th April 2025

178,604

NET BOOK VALUE

At 30th April 2025

178,604

At 30th April 2024

178,604

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,061

6,331

Amounts owed by group undertakings

236,631

77,472

Other debtors

6,784

11,906

271,476

95,709

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,931

20,174

Trade creditors

27,836

5,112

Taxation and social security

23,780

9,959

Other creditors

98,525

68,346

171,072

103,591

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

402,165

423,575

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

348,795

363,866

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

-

430,897

Bank loans of £299,751 (2024 - £307,642) are secured by a charge over the company's freehold property. Bank loans of £120,061 (2024 - £123,255) are secured by a charge over the company's investment property.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2025 and 30th April 2024:

2025

2024

£

£

Mr S J R Sammans and Mrs C M Sammans

Balance outstanding at start of year

-

29,657

Amounts repaid

-

(29,657

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

12.	RELATED PARTY DISCLOSURES

AJS Structural Design Limited is a subsidiary undertaking of Rees Investments Limited. Included in turnover is £144,000 (2024 - £144,000) invoiced to AJS Structural Design Limited.

Included in creditors due within one year at 30th April 2025 is £92,374 (2024 - £63,111) owed to the directors of the company.