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Rule Five Land Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025
Registration number: 07304642

Rule Five Land Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 10

Rule Five Land Ltd

Company Information

Directors | GCR Langworthy CH Langworthy MTR Langworthy SLG Langworthy

Registered office | 191 Latymer Court Hammersmith Road London W6 7JQ

Accountants | Withers Steele Limited Chartered Accountants6 Oaklands Court Tiverton Way Tiverton Business Park Tiverton Devon EX16 6TG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Rule Five Land Ltd
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rule Five Land Ltd for the year ended 31 July 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Rule Five Land Ltd, as a body, in accordance with the terms of our engagement letter dated 30 November 2021. Our work has been undertaken solely to prepare for your approval the accounts of Rule Five Land Ltd and state those matters that we have agreed to state to the Board of Directors of Rule Five Land Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rule Five Land Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Rule Five Land Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rule Five Land Ltd. You consider that Rule Five Land Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Rule Five Land Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Withers Steele Limited
Chartered Accountants
6 Oaklands Court Tiverton Way
Tiverton Business Park
Tiverton
Devon
EX16 6TG

2 October 2025

Rule Five Land Ltd

(Registration number: 07304642)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 108,211 | 144,278
Investment property | 5 | 3,801,699 | -
Other financial assets | 6 | 105,435 | 150
|  | 4,015,345 | 144,428
Current assets |  |  |
Debtors | 7 | 3,521,150 | 3,063,856
Investments | 8 | 977,936 | 1,001,372
Cash at bank and in hand |  | 1,265,377 | 1,040,758
|  | 5,764,463 | 5,105,986
Creditors: Amounts falling due within one year | 9 | (3,882,047) | (568,899)
Net current assets |  | 1,882,416 | 4,537,087
Total assets less current liabilities |  | 5,897,761 | 4,681,515
Provisions for liabilities |  | (27,053) | (36,069)
Net assets |  | 5,870,708 | 4,645,446
Capital and reserves |  |  |
Called up share capital | 10 | 200 | 200
Retained earnings |  | 5,870,508 | 4,645,246
Shareholders' funds |  | 5,870,708 | 4,645,446

Rule Five Land Ltd

(Registration number: 07304642)
Balance Sheet as at 31 July 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:

......................................... GCR Langworthy Director

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
191 Latymer Court
Hammersmith Road
London
W6 7JQ
England

The principal place of business is:
Higher Clare
Shaldon Road
Combeinteignhead
Newton Abbot
Devon
TQ12 4RR

These financial statements were authorised for issue by the Board on 2 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% straight line basis
Motor vehicles | 25% reducing balance basis
Land & buildings | 2% straight line basis
Plant & machinery | 25% reducing balance basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Fixtures and fittings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 August 2024 | 9,238 | 191,680 | 10,795 | 211,713
At 31 July 2025 | 9,238 | 191,680 | 10,795 | 211,713
Depreciation
At 1 August 2024 | 9,226 | 49,720 | 8,489 | 67,435
Charge for the year | - | 35,490 | 577 | 36,067
At 31 July 2025 | 9,226 | 85,210 | 9,066 | 103,502
Carrying amount
At 31 July 2025 | 12 | 106,470 | 1,729 | 108,211
At 31 July 2024 | 12 | 141,960 | 2,306 | 144,278

5 | Investment properties

| 2025 £
Additions | 3,801,699
At 31 July | 3,801,699

Valuation undertaken by an independent valuer on 11 April 2024.

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 August 2024 | 150 | 150
Additions | 105,285 | 105,285
At 31 July 2025 | 105,435 | 105,435
Impairment
Carrying amount
At 31 July 2025 | 105,435 | 105,435

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 35,607 | 334,111
Prepayments | - | (2)
Other debtors | 3,485,543 | 2,729,747
| 3,521,150 | 3,063,856

8 | Current asset investments

| 2025 £ | 2024 £
Other investments | 977,936 | 1,001,372

Listed investments

Investments having a net book value of £977,936 (31 July 2024 - £1,001,372) are listed on a recognised stock exchange and had a market value of £1,089,949 at the end of the year (31 July 2024 - £1,073,839).

Rule Five Land Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

9 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 186 | 14,001
Taxation and social security | 464,431 | 392,472
Accruals and deferred income | 1,700 | 1,650
Other creditors | 3,415,730 | 160,776
| 3,882,047 | 568,899

10 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 98 | 98 | 98 | 98
B Ordinary of £1 each | 2 | 2 | 2 | 2
Growth shares of £1 each | 100 | 100 | 100 | 100
| 200 | 200 | 200 | 200