REGISTERED NUMBER: 04174029 (England and Wales)

RELASTAR PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M D Moss

SECRETARY:

Mrs E J Moss

REGISTERED OFFICE:

Second Floor

34 Lime Street

London

EC3M 7AT

REGISTERED NUMBER:

04174029 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

24

32

Investments

5

975,842

887,381

975,866

887,413

CURRENT ASSETS

Debtors

6

63,377

59,778

Cash at bank

221,889

322,424

285,266

382,202

CREDITORS

Amounts falling due within one year

7

632,102

650,010

NET CURRENT LIABILITIES

(346,836

)

(267,808

)

TOTAL ASSETS LESS CURRENT LIABILITIES

629,030

619,605

CAPITAL AND RESERVES

Called up share capital

8

2

2

Other reserves

(66,393

)

(64,265

)

Retained earnings

695,421

683,868

SHAREHOLDERS' FUNDS

629,030

619,605

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 11th December 2025 and were signed by:

Mr M D Moss - Director

1.	STATUTORY INFORMATION

Relastar Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures,Fittings & Equipment

-

25% on reducing balance

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.

Investments

Investments held as fixed assets are stated at their fair value as at the balance sheet date. Any adjustment to their fair value is recognised in the Income Statement. Other investments are shown at cost where fair values are not readily available.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at

transaction price. Any losses arising from impairment are recognised in the profit and loss account in other

administrative expenses.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures,Fittings

& Equipment

£

COST

At 1st April 2024

and 31st March 2025

1,036

DEPRECIATION

At 1st April 2024

1,004

Charge for year

8

At 31st March 2025

1,012

NET BOOK VALUE

At 31st March 2025

24

At 31st March 2024

32

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

825,842

737,381

Other loans

150,000

150,000

975,842

887,381

Additional information is as follows:

Listed

Unlisted

investments

investments

Totals

£

£

£

COST OR VALUATION

At 1st April 2024

712,331

25,050

737,381

Additions

214,150

25,000

239,150

Disposals

(123,537

)

(25,000

)

(148,537

)

Revaluations

(2,152

)

-

(2,152

)

At 31st March 2025

800,792

25,050

825,842

NET BOOK VALUE

At 31st March 2025

800,792

25,050

825,842

At 31st March 2024

712,331

25,050

737,381

Other

loans

£

At 1st April 2024

and 31st March 2025

150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

63,377

59,778

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,920

1,920

Amounts owed to group undertakings

521,051

511,671

Taxation and social security

3,391

3,391

Other creditors

105,740

133,028

632,102

650,010

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1.00

2

2

9.	RELATED PARTY DISCLOSURES

M D Moss and Mrs E J Moss are controlling shareholders of Bedrock Holdings Limited (parent company) and it's wholly owned subsidiary undertaking Crosscrest Holdings Limited.

M D Moss and Mrs E J Moss are also controlling shareholders of Bronlane Properties Limited and are controlling partners of Peterbridge LLP.

All the above are considered related parties.

At the balance sheet date:

The aggregate amount owed by these related parties and included in debtors, was £3,247 (2024: £3,247).

The aggregate amount owed to these related parties and included in creditors, was £621,029 (2024: £635,029).

All the above balances due to/from related parties are interest free and payable on demand.

10.	ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent undertaking is Bedrock Holdings Limited incorporated in England & Wales. The registered office is Second floor, 34 Lime Street, London, EC3M 7AT.