REGISTERED NUMBER: 08678773

RV MOAT HOUSE MANAGEMENT LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Kachra

A Kachra

REGISTERED OFFICE:

c/o Duncan & Toplis Limited

Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

BUSINESS ADDRESS:

Olympus House

Staniland Way

Werrington

Peterborough

Cambridgeshire

PE4 6NA

REGISTERED NUMBER:

08678773

SENIOR STATUTORY AUDITOR:

Alistair W. Main FCA

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

CURRENT ASSETS

Debtors

4

418,206

444,448

Prepayments and accrued income

64,988

9,262

Cash at bank

272,345

97,303

755,539

551,013

CREDITORS

Amounts falling due within one year

5

701,876

489,464

NET CURRENT ASSETS

53,663

61,549

TOTAL ASSETS LESS CURRENT LIABILITIES

53,663

61,549

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

6

53,662

61,548

53,663

61,549

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 Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

A Kachra - Director

1.	STATUTORY INFORMATION

RV Moat House Management 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 company is responsible for the management of RV Moat House, Dunmow Road, Great Easton, CM6 2DL, which is the principal place of business. The company collects service charges from lessees in order to fund expenditure incurred in the management of the property. Under FRS 102 the company is considered to be acting as a principal when transacting with third parties in the management of the property and hence the income and expenditure, assets and liabilities from this activity are reflected in these financial statements. These service charge funds are held in trust for the lessees as required by the Landlord and Tenant Act 1987 and disclosed within capital and reserves.

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.

Turnover

Turnover consists of service charge income from tenants.

Turnover is measured at the true fair value of the consideration received or receivable, excluding discounts, rebates and value added tax and is recognised as it is earned.

Financial instruments

The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

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. Accounts 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.

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.

Pension costs and other post-retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

371,685

313,425

Amounts owed by group undertakings

-

119,443

Other debtors

46,521

11,580

418,206

444,448

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

29,176

6,763

Amounts owed to group undertakings

328,229

277,825

Taxation and social security

2,062

777

Other creditors

342,409

204,099

701,876

489,464

6.

RESERVES

Retained

earnings

£

At 1 January 2024

61,548

Deficit for the year

(7,886

)

At 31 December 2024

53,662

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for disclaimer of opinion

The company was acquired on 31 March 2025, and the new management were unable to obtain sufficient information from previous management to provide to us. We were therefore unable to perform adequate audit testing giving rise to significant limitations in gathering sufficient appropriate audit evidence. We perceive the lack of information could result in both material and pervasive unidentified potential misstatements.

Alistair W. Main FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

8.	ULTIMATE CONTROLLING PARTY

During the year the company's ultimate parent company was AXA SA, a company registered and incorporated in France.

On 31 March 2025 the company was acquired by Jenga Real Estate Limited, a company registered and incorporated in England. Following this acquisition the company's ultimate parent company is now Kibo Holdings Ltd, a company registered and incorporated in England.