Company registration number 15891527 (England and Wales)
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
CONTENTS
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 6
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
COMPANY INFORMATION
- 1 -
Directors
S Deering
(Appointed 12 August 2024)
P Langly-Smith
(Appointed 12 August 2024)
J Piper-Beillevaire
(Appointed 6 January 2025)
Secretary
J Piper-Beillevaire
Company number
15891527
Registered office
51 Welbeck Street
London
W1G 9HL
Auditor
Beavis Morgan Audit Limited
82 St John Street
London
EC1M 4JN
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
Notes
£
Current assets
Debtors
4
441,000
Creditors: amounts falling due within one year
5
478,162
Net current liabilities
(37,162)
Capital and reserves
Called up share capital
100
Profit and loss reserves
(37,262)
Total equity
(37,162)

The notes on pages 3 to 6 form part of these 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 29 December 2025 and are signed on its behalf by:
J Piper-Beillevaire
Director
Company registration number 15891527 (England and Wales)
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

R Blue Regen RCP Limited (formerly UrbanRock Limited) is a private company limited by shares incorporated in England and Wales. The registered office is 51 Welbeck Street, London, W1G 9HL.

1.1
Reporting period

The financial statements for the period ended 31 March 202 5 are the first financial statements of R Blue Regen RCP Limited. The company was incorporated on 12 August 2024, therefore, the financial statements are for a period of less than one year.

1.2
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. The principal accounting policies adopted are set out below.

1.3
Going concern

At the reporting date, the company's balance sheet reflected a net deficit amounting to £true 30,162. The company is reliant upon the ongoing financial support of its intermediate parent company, Reef Group Limited. The intermediate parent company has provided an assurance that it will continue to provide the company with sufficient financial support for at least twelve months from the date of the approval of these financial statements. The directors are therefore of the view that it remains appropriate to prepare the company's financial statements on a going concern basis.

1.4
Turnover

Turnover relating to development management fees is recognised when the performance obligation is achieved as per the development agreement and the fees receivable can be reliably measured. Turnover is recognised at the fair value, excluding discounts, rebates, value added tax and other sales taxes.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include other 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.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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 profit or loss.

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 other creditors and loans from fellow group companies, 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.

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 profit and loss account 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.

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 enacted or substantively 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 profit and loss account, 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.

R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 5 -
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.

No key judgements or estimates were necessary in the preparation of these financial statements.

3
Employees

The company has no employees. The directors do not receive any remuneration from the company. The average number of directors of the company during the period was:

2025
Number
Total
2
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
441,000
5
Creditors: amounts falling due within one year
2025
£
Amounts owed to group undertakings
467,012
Other creditors
11,150
478,162
R BLUE REGEN RCP LIMITED (FORMERLY URBANROCK LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2025
- 6 -
6
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its loss for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Matthew Burge
Statutory Auditor:
Beavis Morgan Audit Limited
Date of audit report:
31 December 2025
7
Related party transactions

The company has taken advantage of the exemption available under FRS 102 Section 33 "Related party disclosures" whereby it has not disclosed transactions with any wholly owned subsidiary undertakings of the group.

8
Parent company

At 31 March 2025 the company's immediate parent undertaking was ReefRock Limited, a subsidiary of Reef Group Limited, which is the parent of the smallest group to prepare consolidated financial statements which include the company. The company's ultimate parent company and the parent of the largest group to prepare consolidated financial statements which include the company was ReefRock Capital Limited. ReefRock Limited, Reef Group Limited and ReefRock Capital Limited are registered in England and Wales and have the same registered office address as the company. Their financial statements are available from Companies House.

From 1 April 2025, following a group re-organisation, the immediate parent undertaking is Reef and Partners Developments Limited, a company registered in England and Wales with the same registered office as the company. The ultimate parent undertaking is still ReefRock Capital Limited.

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