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Registered number: 02859896 RBE INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
RBE INVESTMENTS LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
RBE INVESTMENTS LIMITED REGISTERED NUMBER: 02859896 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 18,340 |  | 23,344
Investments | 5 |  | 50,050 |  | 50,050
|  |  | 68,390 |  | 73,394
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 12,355,497 |  | 12,728,994 |
Cash at bank and in hand |  | 7,100,788 |  | 9,571,420 |
|  | 19,456,285 |  | 22,300,414 |
Creditors: amounts falling due within one year | 7 | (2,339,401) |  | (2,698,141) |
Net current assets |  |  | 17,116,884 |  | 19,602,273
Total assets less current liabilities |  |  | 17,185,274 |  | 19,675,667
Net assets |  |  | 17,185,274 |  | 19,675,667
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 17,185,272 |  | 19,675,665
|  |  | 17,185,274 |  | 19,675,667
Page 1
RBE INVESTMENTS LIMITED REGISTERED NUMBER: 02859896 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider 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 directors acknowledge their 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 income and retained earnings 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 by:
P. Wainman
Director
Date: 25 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
RBE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
RBE Investments Limited is a private company limited by shares, and incorporated in England and Wales. The address of its registered office is 1a St John's Wood Park, Suite 1, London, NW8 6QS. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover 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 | Valuation of investments
Investments in associates are measured at cost less accumulated impairment.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.5 | 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.
| 2.6 | 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 and other third parties. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Page 3
RBE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | Finance costs
Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.10 | Interest income
Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.
| 2.11 | Taxation
Tax is recognised in Statement of Income and Retained Earnings. The current corporation 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.
| 2.12 | Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.
| 2.13 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Office equipment | - | 50% | on straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in Statement of Income and Retained Earnings. Page 4
RBE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
3. | Employees
The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 48,585 | - | 48,585
| Additions | - | 1,665 | 1,665
| At 31 March 2025 | 48,585 | 1,665 | 50,250
| Depreciation |  |  |
| At 1 April 2024 | 25,241 | - | 25,241
| Charge for the year on owned assets | 5,836 | 833 | 6,669
| At 31 March 2025 | 31,077 | 833 | 31,910
| Net book value |  |  |
| At 31 March 2025 | 17,508 | 832 | 18,340
| At 31 March 2024 | 23,344 | - | 23,344
5. | Fixed asset investments
|  | Investments in associate undertakings
|  | £
| Cost |
| At 1 April 2024 and 31 March 2025 | 50,050
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 17,157
Page 5
RBE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6.Debtors (continued)
| Amounts owed by group undertakings | 8,354,726 | 10,627,519
| Other debtors | 2,789,697 | 1,041,748
| Prepayments and accrued income | 1,211,074 | 1,042,570
|  | 12,355,497 | 12,728,994
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 10,631 | 38,574
| Other creditors | 2,210,586 | 2,497,198
| Accruals and deferred income | 118,184 | 162,369
|  | 2,339,401 | 2,698,141
8. | Related party transactions
| Included within debtors due within one year is an amount of £9,422,116 (2024: £11,700,244) owed by entities in which the company holds a participating interest. Of this amount, £5,000,000 (2024: £5,026,636) is interest-free, while the remaining balance of £4,422,116 (2024: £6,673,608) accrues interest at a rate of 5% per annum. The full amount is repayable on demand. During the year, interest income of £165,665 (2024: £163,455) was received from entities in which the entity holds a participating interest. Included within creditors due within one year are amounts of £2,320,694 (2024: £2,366,321) due to directors of the Company. Interest is charged at 5% per annum and the balance is repayable on demand. During the year, interest of £110,480 (2024: £153,008) was paid to directors of the Company.
Page 6