REGISTERED NUMBER: 02081697 (England and Wales)

RENDER ESTATES LIMITED

Unaudited Financial Statements for the Year Ended 31 May 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R D V Pelly

R P Rowan

Mrs C Stanton

M J Stanton

REGISTERED OFFICE:

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

REGISTERED NUMBER:

02081697 (England and Wales)

ACCOUNTANTS:

Michael Dufty Partnership Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Investment property

4

12,887,462

12,887,462

CURRENT ASSETS

Debtors

5

241,200

253,200

Investments

6

6,176,082

6,371,495

Cash at bank

3,067,688

2,902,700

9,484,970

9,527,395

CREDITORS

Amounts falling due within one year

7

325,273

650,991

NET CURRENT ASSETS

9,159,697

8,876,404

TOTAL ASSETS LESS CURRENT LIABILITIES

22,047,159

21,763,866

CREDITORS

Amounts falling due after more than one year

8

(16,000,000

)

(16,000,000

)

PROVISIONS FOR LIABILITIES

(743,982

)

(743,982

)

NET ASSETS

5,303,177

5,019,884

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

10

2,269,560

2,269,560

Retained earnings

3,033,615

2,750,322

SHAREHOLDERS' FUNDS

5,303,177

5,019,884

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 17 September 2025 and were signed on its behalf by:

Mrs C Stanton - Director

1.	STATUTORY INFORMATION

Render Estates 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.

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 as modified by the revaluation of certain assets.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

and 31 May 2025

12,887,462

NET BOOK VALUE

At 31 May 2025

12,887,462

At 31 May 2024

12,887,462

Fair value at 31 May 2025 is represented by:

£

Valuation in 2017

273,112

Valuation in 2024

2,738,460

Cost

9,875,890

12,887,462

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

241,200

253,200

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Investment bonds

6,176,082

6,371,495

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

94,363

63,736

Directors' current accounts

206,910

563,255

Accruals and deferred income

24,000

24,000

325,273

650,991

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors loans

16,000,000

16,000,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Directors loan account

16,206,910

16,563,255

The directors loan account is secured by a debenture on the assets of the company.

10.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

2,269,560