RAS Investments Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 07919833

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,101		2,270
Investment Properties	5		1,230,000		1,230,000
Investments	6		1,232,098		1,242,501

			2,465,199		2,474,771
CURRENT ASSETS
Debtors	7	356,361		355,515
Cash at bank and in hand		3,236		9,351

		359,597		364,866
Creditors: Amounts Falling Due Within One Year	8	(113,766 )		(114,235 )

NET CURRENT ASSETS (LIABILITIES)			245,831		250,631

TOTAL ASSETS LESS CURRENT LIABILITIES			2,711,030		2,725,402

Creditors: Amounts Falling Due After More Than One Year	9		(1,988,021 )		(2,064,636 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(34,500 )		(36,343 )

NET ASSETS			688,509		624,423

CAPITAL AND RESERVES
Called up share capital	10		1		1
Fair value reserve	11		120,417		120,417
Profit and Loss Account			568,091		504,005

SHAREHOLDERS' FUNDS			688,509		624,423

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RAS Investments Ltd

Balance Sheet (continued)

As At 5 April 2025

For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R A Street

Director

30th October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

RAS Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07919833 . The registered office is Constable Court, 62 Dene Street, Dorking, RH4 2DP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents amounts derived from rent receivable, excluding value added tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	- 25% on reducing balance
Computer Equipment	- 33.3% on cost

2.4. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Fixed asset investments

Changes in the fair value of fixed asset investments are dealt with through the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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RAS Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 6 April 2024	2,657	-	2,657
Additions	-	2,099	2,099

As at 5 April 2025	2,657	2,099	4,756

Depreciation
As at 6 April 2024	387	-	387
Provided during the period	568	700	1,268

As at 5 April 2025	955	700	1,655

Net Book Value
As at 5 April 2025	1,702	1,399	3,101

As at 6 April 2024	2,270	-	2,270

5. Investment Property

	2025
	£
Fair Value
As at 6 April 2024 and 5 April 2025	1,230,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	1,082,835	1,082,835

6. Investments

	Listed
	£
Cost
As at 6 April 2024	1,242,501
Additions	10,020
Disposals	(13,052 )
Revaluations	(7,371 )

As at 5 April 2025	1,232,098

Provision
As at 6 April 2024	-

As at 5 April 2025	-

Net Book Value
As at 5 April 2025	1,232,098

As at 6 April 2024	1,242,501

Cost or valuation at 5 April 2025 is represented by:

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RAS Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

	Other investments
	£
Valuation in 2018	(23,022)
Valuation in 2019	(5,884)
Valuation in 2020	(150,379)
Valuation in 2021	152,500
Valuation in 2022	50,478
Valuation in 2023	(46,532)
Valuation in 2024	61,213
Valuation in 2025	(7,371)
Cost	1,201,095
	1,232,098

If fixed asset investments had not been revalued they would have been included at the following historical cost:

5/4/25 5/4/24

£ £

Cost 1,201,095 1,204,127

Fixed asset investments were valued on an open market basis on 5 April 2025 by Interactive Investor & St James's Place.

7. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	6,361	5,515
Due after more than one year
Other debtors	350,000	350,000

	356,361	355,515

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	105,041	104,478
Taxation and social security	8,725	9,757

	113,766	114,235

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	1,988,021	2,064,636

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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RAS Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2025

11. Reserves

	Fair Value Reserve
	£
As at 6 April 2024	120,417

As at 5 April 2025	120,417

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