REGISTERED NUMBER: 15203235 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

RAINER PROPERTY INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

C L Panayi

J J E Rainer

SECRETARY:

REGISTERED OFFICE:

REGISTERED NUMBER:

15203235 (England and Wales)

ACCOUNTANTS:

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

FIXED ASSETS

Tangible assets

4

354

472

Investment property

5

952,639

431,349

952,993

431,821

CURRENT ASSETS

Debtors

6

110,222

69,785

Cash at bank

8,579

9,816

118,801

79,601

CREDITORS

Amounts falling due within one year

7

477,589

370,801

NET CURRENT LIABILITIES

(358,788

)

(291,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

594,205

140,621

CREDITORS

Amounts falling due after more than one year

8

(463,816

)

(139,999

)

PROVISIONS FOR LIABILITIES

(24,147

)

-

NET ASSETS

106,242

622

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

106,142

522

106,242

622

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 14th January 2026 and were signed on its behalf by:

J J E Rainer - Director

1.	STATUTORY INFORMATION

Rainer Property Investments Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

and 31st October 2025

630

DEPRECIATION

At 1st November 2024

158

Charge for year

118

At 31st October 2025

276

NET BOOK VALUE

At 31st October 2025

354

At 31st October 2024

472

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

431,349

Additions

394,199

Revaluations

127,091

At 31st October 2025

952,639

NET BOOK VALUE

At 31st October 2025

952,639

At 31st October 2024

431,349

Fair value at 31st October 2025 is represented by:

£

Valuation in 2025

127,091

Cost

825,548

952,639

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

110,222

69,785

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

129,634

-

Taxation and social security

667

12

Other creditors

347,288

370,789

477,589

370,801

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

463,816

139,999

2025

2024

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

463,816

139,999

9.

RESERVES

Distributable £3,198

Non-distributable £102,944

Total retained earnings £106,142

The non-distributable reserves represents unrecognised gains on the revaluation of investment properties charge to the profit and loss account after the deduction of deferred tax.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31st October 2025 and the period ended 31st October 2024:

2025

2024

£

£

C L Panayi

Balance outstanding at start of year

10

-

Amounts advanced

-

10

Amounts repaid

(60

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(50

)

10

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rainer Property Investments Ltd for the year ended 31st October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rainer Property Investments Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rainer Property Investments Ltd and state those matters that we have agreed to state to the Board of Directors of Rainer Property Investments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rainer Property Investments Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rainer Property Investments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rainer Property Investments Ltd. You consider that Rainer Property Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rainer Property Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

Date: .............................................