ACCOUNTS - Final Accounts preparation

Registered number: 08677364

RECTORY COMMERCIAL LIMITED

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

RECTORY COMMERCIAL LIMITED

COMPANY INFORMATION

Directors	S P Vickers
	S Vickers
	J Blake (appointed 1 July 2024)
	C Bethell-Vickers
	S Fegan


Company secretary	J Blake


Registered number	08677364


Registered office	Rectory House Thame Road
	Haddenham
	Aylesbury
	Buckinghamshire
	HP17 8DA


Accountants	James Cowper Kreston
	Reading Bridge House
	George Street
	Reading
	Berkshire
	RG1 8LS

RECTORY COMMERCIAL LIMITED

CONTENTS

	Page
Directors' report	1
Accountant's report	2
Profit and loss account	3
Balance sheet	3
Notes to the financial statements	4 - 5

RECTORY COMMERCIAL LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 MAY 2025

The directors present their report and the unaudited financial statements for the year ended 31 May 2025.

Directors

The directors who served during the year were:

S P Vickers

S Vickers

J Blake (appointed 1 July 2024)

C Bethell-Vickers

S Fegan

Small companies note

In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

S Vickers

Director

Date: 16 October 2025

Page 1

RECTORY COMMERCIAL LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF RECTORY COMMERCIAL LIMITED
FOR THE YEAR ENDED 31 MAY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rectory Commercial Limited for the year ended 31 May 2025 which comprise the Profit and loss account, the Balance sheet and the related notes 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 https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Rectory Commercial Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Rectory Commercial Limited and state those matters that we have agreed to state to the Board of directors of Rectory Commercial Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rectory Commercial Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Rectory Commercial Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and result of Rectory Commercial Limited. You consider that Rectory Commercial Limited 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 Rectory Commercial Limited. 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.

James Cowper Kreston

Reading Bridge House

George Street

Reading

Berkshire

RG1 8LS

21 October 2025

Page 2

RECTORY COMMERCIAL LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31 MAY 2025

The Company has not traded during the year or the preceding financial period. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

BALANCE SHEET

AS AT 31 MAY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	225,125		225,125
Creditors: amounts falling due within one year	4	(25,944)		(25,944)
Net current assets			199,181		199,181

Net assets			199,181		199,181

Capital and reserves
Called up share capital	5	1	1
Profit and loss account	6	199,180	199,180
		199,181	199,181

For the year ended 31 May 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the 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:

S Vickers

Director

Date: 16 October 2025

The notes on pages 4 to 5 form part of these financial statements.

Page 3

RECTORY COMMERCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.	General information

Rectory Commercial Limited is a private company limited by shares and incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on the company information page and the nature of the company's operations and it's principal activity are set out in the directors' report.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The presentational and functional currency of these financial statement is GBP. Values are rounded
to the nearest pound.

2.2

Going concern

The company is funded by loans from the parent company. The parent company has given notice
that it will continue to support the operational needs of the company for a period of at least twelve
months from the date of signing the financial statements. The directors are therefore content that the
company will have sufficient resources to be able to meet it’s liabilities as they fall due.

2.3

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.

2.4

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.

Page 4

RECTORY COMMERCIAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	225,124	225,124
Other debtors	1	1
	225,125	225,125

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Deferred tax	25,944	25,944

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 Ordinary share of £1	1	1

Reserves

The company's capital and reserves are as follows:

Called up share capital

Called up share capital represents the nominal value of the shares issued.

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.

7.	Related party transactions
	The company has taken advantage of the exemption available in Section 33.1 A of FRS 102. Whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

8.	Controlling party

The company is controlled by Rectory Homes Limited, the immediate and ultimate parent company. Rectory Homes Limited prepares consolidated financial statements which can be obtained from the registered office. The ultimate controlling party is Simon Vickers.

Page 5