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Company No: 14334738 (England and Wales)

# REZIDENZ HOLDINGS LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

REZIDENZ HOLDINGS LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

REZIDENZ HOLDINGS LTD

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
REZIDENZ HOLDINGS LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Investment property | 4 | 1,080,000 |  | 320,000
|  | 1,080,000 |  | 320,000
Current assets |  |  |  |
Debtors | 5 | 216 |  | 390
Cash at bank and in hand | 6 | 4,250 |  | 86,599
|  | 4,466 |  | 86,989
Creditors: amounts falling due within one year | 7 | ( 363,253) |  | ( 186,211)
Net current liabilities |  | (358,787) |  | (99,222)
Total assets less current liabilities |  | 721,213 |  | 220,778
Creditors: amounts falling due after more than one year | 8 | ( 534,587) |  | ( 220,762)
Net assets |  | 186,626 |  | 16
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 186,625 |  | 15
Total shareholder's funds |  | 186,626 |  | 16

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Rezidenz Holdings Ltd (registered number: 14334738) were approved and authorised for issue by the Director. They were signed on its behalf by:

Edward Graham Evan Lovewell Director |

27 March 2026

REZIDENZ HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
REZIDENZ HOLDINGS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Rezidenz Holdings Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 65 Trafford Road, Norwich, NR1 2QR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Finance costs

Finance costs are charged to the Income Statement over the term of the debt using the effective interest method so 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.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) 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.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Prior year adjustment

During the preparation of the current year financial statements, it was identified that a bank account held by the company had been omitted from the bank balances disclosed in the prior year financial statements. The balance on this account had instead been included within the director’s loan account.
This error has been corrected by restating the comparative figures. The adjustment has no impact on the company’s profit for the prior year or the current year, but results in a reclassification between bank balances and the director’s loan account.
The effect of the adjustment on the comparative balance sheet as at 30/09/2024 is as follows:

|  | As previously reported |  | Adjustment |  | As restated
Year ended 30 September 2024 |  | £ |  | £ |  | £
Cash and cash equivalents |  | 390 |  | 86,599 |  | 86,989
Amounts owed to director |  | 96,221 |  | 86,599 |  | 182,820

There is no impact on total assets, total liabilities, or equity.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 October 2024 | 320,000
Additions | 508,895
Fair value movement | 251,105
As at 30 September 2025 | 1,080,000

Valuation

The 2025 valuations were made by the directors, on an open market value for existing use basis.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Prepayments | 216 |  | 0
Deferred tax asset | 0 |  | 390
| 216 |  | 390

#### 6. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 4,250 |  | 86,599

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 4,510 |  | 0
Amounts owed to director | 313,540 |  | 182,820
Accruals | 1,750 |  | 3,000
Deferred tax liability | 43,453 |  | 0
Taxation and social security | 0 |  | 391
| 363,253 |  | 186,211

#### 8. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Other loans (secured) | 530,337 |  | 220,762
Deposits | 4,250 |  | 0
| 534,587 |  | 220,762

The loan is secured against the property the company owns.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

| 2025 |  | 2024
| £ |  | £
Other loans (secured) | 530,337 |  | 220,762

#### 9. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | 390 |  | 3,926
Charged to the Income Statement | ( 43,843) |  | ( 3,536)
At the end of financial year | ( 43,453) |  | 390

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Revaluation of investment property | ( 47,320) |  | 390
Tax losses carry forward | 3,867 |  | 0
| ( 43,453) |  | 390

#### 10. Related party transactions

Transactions with the entity's director

| 2025 |  | 2024
| £ |  | £
Owed to the director | 313,540 |  | 182,820

The company has an interest-free loan from a director. The loan is repayable on demand.