Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 No description of principal activity 2024-08-01 false 1 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08161786 2024-08-01 2025-07-31 08161786 2023-08-01 2024-07-31 08161786 2025-07-31 08161786 2024-07-31 08161786 2023-08-01 08161786 c:Director1 2024-08-01 2025-07-31 08161786 d:FreeholdInvestmentProperty 2025-07-31 08161786 d:FreeholdInvestmentProperty 2024-07-31 08161786 d:CurrentFinancialInstruments 2025-07-31 08161786 d:CurrentFinancialInstruments 2024-07-31 08161786 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 08161786 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 08161786 d:ShareCapital 2025-07-31 08161786 d:ShareCapital 2024-07-31 08161786 d:RevaluationReserve 2025-07-31 08161786 d:RevaluationReserve 2024-07-31 08161786 d:RetainedEarningsAccumulatedLosses 2025-07-31 08161786 d:RetainedEarningsAccumulatedLosses 2024-07-31 08161786 c:FRS102 2024-08-01 2025-07-31 08161786 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 08161786 c:FullAccounts 2024-08-01 2025-07-31 08161786 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 08161786 2 2024-08-01 2025-07-31 08161786 d:AcceleratedTaxDepreciationDeferredTax 2025-07-31 08161786 d:AcceleratedTaxDepreciationDeferredTax 2024-07-31 08161786 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:pure

Registered number: 08161786 RAINHAM PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
RAINHAM PROPERTIES LIMITED REGISTERED NUMBER: 08161786 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 3,000,000 |  | 3,000,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,050,516 |  | 932,263 |
Cash at bank and in hand |  | 32,791 |  | 12,711 |
|  | 1,083,307 |  | 944,974 |
Creditors: amounts falling due within one year | 6 | (56,674) |  | (33,080) |
Net current assets |  |  | 1,026,633 |  | 911,894
Total assets less current liabilities |  |  | 4,026,633 |  | 3,911,894
Provisions for liabilities |  |  |  |  |
Deferred tax | 7 |  | (452,813) |  | (452,813)
Net assets |  |  | 3,573,820 |  | 3,459,081
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Revaluation reserve |  |  | 1,492,234 |  | 1,492,234
Profit and loss account |  |  | 2,081,585 |  | 1,966,846
|  |  | 3,573,820 |  | 3,459,081
Page 1
RAINHAM PROPERTIES LIMITED REGISTERED NUMBER: 08161786 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 January 2026.
P J O'Connor
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
RAINHAM PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
Rainham Properties Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered number is 08161786. The registered office is Grosvenor House, 51 New London Road, Chelmsford, Essex, CM2 0ND. The principal activity of the Company during the year was that of leasing and management of property. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.4 | Investment property
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.
| 2.5 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.7 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks. Page 3
RAINHAM PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short term creditors are measured at the transaction price.
| 2.9 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Balance sheet.
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
Page 4
RAINHAM PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | Fixed asset Investments
|  | Investment property
|  | £
| Valuation |
| At 1 August 2024 | 3,000,000
| At 31 July 2025 | 3,000,000
The 2025 valuations were made by the director, on an open market value for existing use basis.
| If the Investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Historic cost | 1,054,953 | 1,054,953
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 982,186 | 874,517
| Prepayments and accrued income | 68,330 | 57,746
|  | 1,050,516 | 932,263
Page 5
RAINHAM PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | 26,567 | 30,180
| Other taxation and social security | 8,500 | -
| Accruals and deferred income | 21,607 | 2,900
|  | 56,674 | 33,080
7. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (452,813) | (452,813)
| At end of year | (452,813) | (452,813)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Unrealised gain on the revaluation of investment property | (452,813) | (452,813)
Page 6