Company registration number 08925849 (England and Wales)
RYE & TENTERDEN INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
RYE & TENTERDEN INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 8
RYE & TENTERDEN INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
4
529,500
519,770
Current assets
Debtors
5
19
21
Cash at bank and in hand
13,885
26,653
13,904
26,674
Creditors: amounts falling due within one year
6
(55,843)
(56,921)
Net current liabilities
(41,939)
(30,247)
Total assets less current liabilities
487,561
489,523
Creditors: amounts falling due after more than one year
7
(132,850)
(132,850)
Provisions for liabilities
(56,671)
(54,822)
Net assets
298,040
301,851
Capital and reserves
Called up share capital
8
198
99
Revaluation reserve
9
249,272
241,391
Profit and loss reserves
48,570
60,361
Total equity
298,040
301,851
RYE & TENTERDEN INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 9 December 2025 and are signed on its behalf by:
Mr B Wylson
Director
Company registration number 08925849 (England and Wales)
RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Rye & Tenterden Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7-9 The Avenue, Eastbourne, East Sussex, BN21 3YA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

These financial statements for the year ended 31 March 2025 are the first financial statements of Rye & Tenterden Investments Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 April 2023. An explanation of how transition to FRS 102 has affected the reported financial position and financial performance is given in note 11.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Leases
As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Investment property
2025
£
Fair value
At 1 April 2024
519,770
Revaluations
9,730
At 31 March 2025
529,500
RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Investment property
(Continued)
- 6 -

Investment property comprises a mix of residential and commercial properties. The fair values of the investment properties have been arrived at on the basis of external valuations carried out by third-parties who are not connected with the company.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
19
21
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
995
2,033
Other creditors
54,848
54,888
55,843
56,921
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
132,850
132,850
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
99
99
99
99
Ordinary A shares of 1p each
3,287
0
33
-
0
Ordinary B shares of 1p each
3,287
0
33
-
0
Ordinary C shares of 1p each
3,287
0
33
-
0
Ordinary D shares of 1p each
10
0
-
0
-
0
Ordinary E/F/G/H shares of 1p each
40
-
-
-
Ordinary I/J/K/L shares of 1p each
40
-
-
-
Ordinary M/N/O/P shares of 1p each
40
-
-
-
Ordinary Q shares of 1p each
30
-
-
-
10,120
99
198
99
RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
8
Called up share capital
(Continued)
- 7 -

The following shares were issued at par value as part of a restructuring that occurred in February 2025:-

- 3,287 Ordinary A shares of 1p each

- 3,287 Ordinary B shares of 1p each

- 3,287 Ordinary C shares of 1p each

- 10 Ordinary D shares of 1p each

- 10 Ordinary E shares of 1p each

- 10 Ordinary F shares of 1p each

- 10 Ordinary G shares of 1p each

- 10 Ordinary H shares of 1p each

- 10 Ordinary I shares of 1p each

- 10 Ordinary J shares of 1p each

- 10 Ordinary K shares of 1p each

- 10 Ordinary L shares of 1p each

- 10 Ordinary M shares of 1p each

- 10 Ordinary N shares of 1p each

- 10 Ordinary O shares of 1p each

- 10 Ordinary P shares of 1p each

- 30 Ordinary Q shares of 1p each

9
Revaluation reserve
2025
2024
£
£
At the beginning of the year
-
-
Effect of transition to FRS 102
241,391
236,594
As restated
241,391
236,594
Other movements
7,881
4,797
At the end of the year
249,272
241,391

Of the company's accumulated reserves, £249,272 (2024 as restated - £241,391) relate s to the revaluation of investment properties and is therefore unavailable for distribution.

10
Financial commitments, guarantees and contingent liabilities

The long-term loan of £132,850 relates to a mortgage on one of the investment properties and is secured against that investment property.

11
Reconciliations on adoption of FRS 102

Reconciliations and descriptions of the effect of the transition to FRS 102 on; (i) equity at the date of transition to FRS 102; (ii) equity at the end of the comparative period; and (iii) profit or loss for the comparative period reported under previous UK GAAP are given below.

RYE & TENTERDEN INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Reconciliations on adoption of FRS 102
(Continued)
- 8 -
Reconciliation of equity
1 April
31 March
2023
2024
Notes
£
£
Equity as reported under previous UK GAAP
51,792
60,460
Adjustments arising from transition to FRS 102:
Investment property revaluations
1
236,594
241,391
Deferred tax on investment property revaluations
2
-
-
Equity reported under FRS 102
288,386
301,851
Notes to reconciliations on adoption of FRS 102
Investment property revaluations

As part of the transition from FRS 105 to FRS 102 (Section 1A), the Company has adopted fair value accounting for its investment properties, in line with s.16 of FRS 102. Investment properties are now revalued at each reporting date, with changes in fair value recognised in the profit or loss.

The comparative figures for the prior year have been restated to reflect these updated valuations, in accordance with the transition requirements of FRS 102.

Deferred tax on investment property revaluations

In line with the requirements of FRS 102 s.29, the Company has recognised deferred tax on the revaluation of investment properties. Deferred tax has been calculated on the temporary differences between the carrying value and tax base of the properties.

As a result of the transition from FRS 105 to FRS 102, the comparative figures have been restated to reflect the deferred tax impact of the revaluation adjustments.

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