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Registration number: 07060039

RSA Property Limited
Unaudited Financial Statements - Companies house filing
for the Year Ended 31 October 2025

RSA Property Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 6

RSA Property Limited

(Registration number: 07060039)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 25,895 | 27,183
Investment property | 5 | 2,700,000 | 2,455,000
|  | 2,725,895 | 2,482,183
Current assets |  |  |
Debtors | 6 | 6,477 | 11,288
Cash at bank and in hand |  | 45,305 | 13,224
|  | 51,782 | 24,512
Creditors: Amounts falling due within one year | 7 | (13,802) | (10,234)
Net current assets |  | 37,980 | 14,278
Total assets less current liabilities |  | 2,763,875 | 2,496,461
Creditors: Amounts falling due after more than one year | 7 | (1,274,822) | (1,274,510)
Provisions for liabilities |  | (277,574) | (224,012)
Net assets |  | 1,211,479 | 997,939
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Fair value reserve |  | 918,271 | 757,584
Profit and loss account |  | 293,108 | 240,255
Shareholders' funds |  | 1,211,479 | 997,939

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 4 March 2026 and signed on its behalf by:

RSA Property Limited

(Registration number: 07060039)
Statement of Financial Position as at 31 October 2025

......................................... S Andrews Director |  |

RSA Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: Iron Hill Farm, Hollycombe, Liphook, Hampshire, GU30 7LP.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

RSA Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% reducing balance
Plant and machinery | 25% reducing balance

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from related parties.

RSA Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 November 2024 | 39,837 | 1,637 | 41,474
Additions | 816 | 6,603 | 7,419
Disposals | (1,314) | - | (1,314)
At 31 October 2025 | 39,339 | 8,240 | 47,579
Depreciation
At 1 November 2024 | 13,344 | 947 | 14,291
Charge for the year | 6,809 | 1,825 | 8,634
Eliminated on disposal | (1,241) | - | (1,241)
At 31 October 2025 | 18,912 | 2,772 | 21,684
Carrying amount
At 31 October 2025 | 20,427 | 5,468 | 25,895
At 31 October 2024 | 26,493 | 690 | 27,183

5 | Investment properties

| 2025 £
At 1 November | 2,455,000
Additions | 30,751
Fair value adjustments | 214,249
At 31 October | 2,700,000

The investment properties have been valued by the directors on an open market value for existing use basis, based on a review of rent yields and market conditions at the year end date.

RSA Property Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,404 | 4,200
Other debtors | 1,917 | 6,437
Prepayments | 1,156 | 651
| 6,477 | 11,288

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 2,307 | 814
Accruals and deferred income | 4,943 | 4,860
Other creditors | 6,552 | 4,560
| 13,802 | 10,234

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 8 | 1,274,822 | 1,274,510

Creditors outside one year includes a bank loan secured against company property.

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 206,250 | 206,250
Directors loans | 1,068,572 | 1,068,260
| 1,274,822 | 1,274,510