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COMPANY REGISTRATION NUMBER: 15655850

R & E F Limited

Filleted Unaudited Financial Statements

30 April 2025

R & E F Limited

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of R & E F Limited

Period from 17 April 2024 to 30 April 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 30 April 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
BURLINSON SHAW & CO Accountants
21 Henrietta Street Batley West Yorkshire WF17 5DN
16 January 2026

R & E F Limited

Statement of Financial Position

30 April 2025

| 30 Apr 25
Note | £

Fixed assets

Investments | 4 | 1,809,000

Creditors: amounts falling due within one year | 5 | 287,047
| ---------
Net current liabilities | 287,047
| ------------
Total assets less current liabilities | 1,521,953
| ------------

Capital and reserves

Called up share capital | 100
Share premium account | 799,900
Profit and loss account | 721,953
| ------------
Shareholders funds | 1,521,953
| ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 January 2026 , and are signed on behalf of the board by:

R D Fozard
Director

Company registration number: 15655850

R & E F Limited

Notes to the Financial Statements

Period from 17 April 2024 to 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 622 Bradford Road, Batley, West Yorkshire, WF17 8HF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Investments

| Shares in group undertakings
| £
Cost |
At 17 April 2024 | –
Additions | 1,809,000
| ------------
At 30 April 2025 | 1,809,000
| ------------
Impairment |
At 17 April 2024 and 30 April 2025 | –
| ------------

Carrying amount |
At 30 April 2025 | 1,809,000
| ------------

The financial year end of Jade Windows (Brighouse)Ltd differs from the company's year end. The latest available financial statements (31.10.2024) have been used for disclosure purposes.
Subsidiaries, associates and other investments

| Class of share | Percentage of shares held
Subsidiary undertakings |  |
Jade Windows (Brighouse) Ltd | Ordinary | 100

The results and capital and reserves for the period are as follows:

| Capital and reserves | Profit/(loss) for the year
| 30 Apr 25 | 30 Apr 25
| £ | £
Subsidiary undertakings |  |
Jade Windows (Brighouse) Ltd | 785,294 | 531,573
| --------- | ---------

5. Creditors: amounts falling due within one year

| 30 Apr 25
| £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9,047
Other creditors | 278,000
| ---------
| 287,047
| ---------