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Registered number: 03884617
Ryhay Investments Limited
Financial Statements
For The Year Ended 31 December 2025
Ryhay Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ryhay Investments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 03884617

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,797,740 |  | 1,221,499
Investments |  |  | - |  | 508,987
|  |  | 1,797,740 |  | 1,730,486
CURRENT ASSETS
Debtors | 5 | 13,402 |  | - |
Investments | 6 | 81,448 |  | 31,005 |
Cash at bank and in hand |  | 26,263 |  | 5,706 |
|  | 121,113 |  | 36,711 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,497,961 ) |  | (1,172,691 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,376,848 ) |  | (1,135,980 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 420,892 |  | 594,506
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (101,100 ) |  | (353,100 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,099 ) |  | (9,513 )
NET ASSETS |  |  | 307,693 |  | 231,893
CAPITAL AND RESERVES
Called up share capital | 9 |  | 150 |  | 140
Revaluation reserve | 10 |  | 46,180 |  | 46,180
Profit and Loss Account |  |  | 261,363 |  | 185,573
SHAREHOLDERS' FUNDS |  |  | 307,693 |  | 231,893

Page 1
Page 2
Ryhay Investments Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr G W Davis Director
30 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ryhay Investments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ryhay Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03884617 . The registered office is 33 Wolverhampton Road, Cannock, WS11 1AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Nil
Plant & Machinery | 20% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 1,218,544 | 6,228 | 5,495 | 1,230,267
Additions | 576,980 | - | - | 576,980
As at 31 December 2025 | 1,795,524 | 6,228 | 5,495 | 1,807,247

...CONTINUED
Page 3
Page 4
Ryhay Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | - | 5,011 | 3,757 | 8,768
Provided during the period | - | 304 | 435 | 739
As at 31 December 2025 | - | 5,315 | 4,192 | 9,507
Net Book Value
As at 31 December 2025 | 1,795,524 | 913 | 1,303 | 1,797,740
As at 1 January 2025 | 1,218,544 | 1,217 | 1,738 | 1,221,499

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,402 |  | -

6. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Listed investments | 81,448 |  | 31,005

The market value of listed investment at the year end was £81,448 (2024: £31,005).
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 387 |  | 375
Bank loans and overdrafts | 2,000 |  | 4,000
Amounts owed to group undertakings | - |  | 42,719
Other creditors | 1,474,875 |  | 1,115,705
Taxation and social security | 20,699 |  | 9,892
| 1,497,961 |  | 1,172,691

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,000
Amounts owed to group undertakings | - |  | 250,000
Other creditors | 101,100 |  | 101,100
| 101,100 |  | 353,100

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 150 |  | 140

Page 4
Page 5
Ryhay Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 46,180 | 185,573
Profit for the year and total comprehensive income | - | 99,790
Dividends paid | - | (24,000)
Arising on shares issued during the period | - | -
As at 31 December 2025 | 46,180 | 261,363

The property at Two Gates Lane, Halesowen was revalued to reflect the market value.
11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactions with wholly owned subsidiaries within the group.
12. Ultimate Controlling Party
The company is controlled by R Davis, H Panayi and their respective families.
Page 5