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Registered number: 11746772 RELIANZE GROUP LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
RELIANZE GROUP LTD REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RELIANZE GROUP LTD FOR THE YEAR ENDED 31 OCTOBER 2024 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Relianze Group Ltd for the year ended 31 October 2024 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given to us. This report is made solely to the director of Relianze Group Ltd in accordance with the terms of our agreement. Our work has been undertaken solely to prepare for your approval the financial statements of Relianze Group Ltd and state those matters that we have agreed to state to him in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Relianze Group Ltd and its director for our work or for this report. It is your duty to ensure that Relianze Group Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the Company's assets, liabilities, financial position and profit. You consider that Relianze Group Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Relianze Group 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 financial statements. Shipleys Tax Planning 1 October 2025 Page 1
RELIANZE GROUP LTD REGISTERED NUMBER: 11746772 BALANCE SHEET AS AT 31 OCTOBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property |  |  | 644,579 |  | -
|  |  | 644,579 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 1 |  | 1 |
Debtors: amounts falling due within one year | 5 | - |  | 71,490 |
Cash at bank and in hand | 6 | 10,120 |  | 6,412 |
|  | 10,121 |  | 77,903 |
Creditors: amounts falling due within one year | 7 | (662,469) |  | (87,760) |
Net current liabilities |  |  | (652,348) |  | (9,857)
Total assets less current liabilities |  |  | (7,769) |  | (9,857)
Net liabilities |  |  | (7,769) |  | (9,857)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | (7,770) |  | (9,858)
|  |  | (7,769) |  | (9,857)
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 profit and loss account 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: Page 2
RELIANZE GROUP LTD REGISTERED NUMBER: 11746772 BALANCE SHEET (CONTINUED) AS AT 31 OCTOBER 2024
Dr Nabil Choudhury
Director
Date: 1 October 2025
The notes on pages 4 to 7 form part of these financial statements. Page 3
RELIANZE GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
1. | General information
Relianze Group Ltd is a company domiciled in England and Wales, registration number 11746772. The registered office is Wharf House, Victoria Quays, Wharf Street, Sheffield, S2 5SY. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised: Sale of goods Revenue 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 revenue 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 Revenue 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 revenue 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.
| 2.3 | 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, 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 profit or loss. Page 4
RELIANZE GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2023 - 1).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 644,579
| At 31 October 2024 | 644,579
The 2024 valuations were made by [Enter surveyor name here...], on an open market value for existing use basis.
| At 31 October 2024
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
Page 5
RELIANZE GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 5.Debtors (continued)
| Due after more than one year |  |
| Other debtors | 1 | 1
|  | 1 | 1
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Due within one year |  |
| Amounts owed by group undertakings | - | 71,490
|  | - | 71,490
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 10,120 | 6,412
|  | 10,120 | 6,412
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 85,000 | 85,000
| Amounts owed to group undertakings | 573,510 | -
| Other creditors | 2,159 | 2,160
| Accruals and deferred income | 1,800 | 600
|  | 662,469 | 87,760
Page 6
RELIANZE GROUP LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
8. | Financial instruments
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Financial assets |  |
| Financial assets measured at fair value through profit or loss | 10,120 | 10,120
| Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.
9. | Related party transactions
| At the year end the company owed £573,510 to NCIA Holdings Ltd (2023: £71,490 debtor), a company which Dr Nabil Choudhury is also the director.
10. | Controlling party
The ulitmate controlling party is Dr Nabil Choudhury.
Page 7