Realmbeck Limited

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

1. General Information

Realmbeck Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05939491 . The registered office is Field House, Providence Farm, Low Crankley , York, YO61 3NY.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery

33.3% Reducing Balance

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.

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Realmbeck Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Investments

Fixed asset investments are stated at cost less provision for diminution in value.

Income on the investments is included as Share of partnership trading profits as provided per the Investments tax

returns.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	3,536

As at 31 March 2025	3,536

Depreciation
As at 1 April 2024	3,436
Provided during the period	33

As at 31 March 2025	3,469

Net Book Value
As at 31 March 2025	67

As at 1 April 2024	100

5. Investments

	Unlisted
	£
Cost
As at 1 April 2024	404,826
Additions	275,500
Disposals	(2,500 )

As at 31 March 2025	677,826

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	677,826

As at 1 April 2024	404,826

Holdings of more than 20%

The company holds more than 20% of the share of the capital of the following partnerships and Limited companies;

Participating interest Country of Incorporations Interest held in capital

Bootham Develiopments LLP England and Wales Members Interest 50%.

...CONTINUED

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Realmbeck Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investments - continued

Bootham Developments (York) Ltd 50% ordinary shares.

The aggregate amount of capital and reserves and the results of these undertakings for the last available financial accounts were as follows ;

Capital and Profit(loss) reserves for year to 31st March 2025

Bootham Developments LLP ( Buying, selling and development of property) - Capital & reserves £810,446 Loss for year (£21,536).

Capital and Profit(loss) reserves for year to 31st March 2025

Bootham Development (York) Ltd - Capital and reserves (£7,037) Loss for the year (£2,427)

Capital and Profit (Loss) reserves for the year to 31st December 2024

Crescent Developments (York) Ltd (Property development) - Capital & reserves - £129,575 Profit for year £1,113.

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	22,921	30,204
Amounts owed by joint-ventures	1,801,102	2,658,154

	1,824,023	2,688,358

The Joint ventures are loans to other businesses and interest is charged on these at Market rates. The interest is accured over the term of the loan and is included in other interest receivable in the profit and loss account.

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	120	-
Accruals and deferred income	16,390	16,167
Directors' loan accounts	973,345	1,477,482

	989,855	1,493,649

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
40 Ordinary A shares of £ 1.00 each	40	40
40 Ordinary B shares of £ 1.00 each	40	40
10 Ordinary C shares of £ 1.00 each	10	10
10 Ordinary D shares of £ 1.00 each	10	10

	100	100

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Realmbeck Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Related Party Transactions

Crescent Developments (York) Limited

The Company is a 100% corporate shareholdker in Crescent Developments (York ) Limited.

Included in other debtors is £808,050 (2024 £1,644,662) owed by Crescent Developments (York ) Limited to Realmbeck Limited.

Bootham Developments LLP

The Company is a 50% corporate partners of Bootham Developments LLP

Turnover includes a loss of £10,768 (2024 loss £14,784) profit share from the LLP and there is also other income of £22,921.00 . At the year end £15,946 (2024 £26,714) is owed to this company from Bootham Developments LLP, which is included in debtors.

10. Ultimate Controlling Party

The company's ultimate controlling party is Iain Leedham .

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67		100
Investments	5		677,826		404,826

			677,893		404,926
CURRENT ASSETS
Debtors	6	1,824,023		2,688,358
Cash at bank and in hand		55		267

		1,824,078		2,688,625
Creditors: Amounts Falling Due Within One Year	7	(989,855 )		(1,493,649 )

NET CURRENT ASSETS (LIABILITIES)			834,223		1,194,976

TOTAL ASSETS LESS CURRENT LIABILITIES			1,512,116		1,599,902

NET ASSETS			1,512,116		1,599,902

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			1,512,016		1,599,802

SHAREHOLDERS' FUNDS			1,512,116		1,599,902