Company registration number 09868473 (England and Wales)
RATHOWEN LAND LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
RATHOWEN LAND LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
RATHOWEN LAND LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
485,248
400,000
Current assets
Debtors
4
217
218
Cash at bank and in hand
9,401
97,856
9,618
98,074
Creditors: amounts falling due within one year
5
(5,734)
(16,420)
Net current assets
3,884
81,654
Total assets less current liabilities
489,132
481,654
Creditors: amounts falling due after more than one year
6
(46,405)
(46,405)
Provisions for liabilities
(95,200)
(95,200)
Net assets
347,527
340,049
Capital and reserves
Called up share capital
100
100
Other reserves
286,354
286,354
Profit and loss reserves
61,073
53,595
Total equity
347,527
340,049
RATHOWEN LAND LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 April 2026
Mr R Tattersall
Director
Company registration number 09868473 (England and Wales)
RATHOWEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Rathowen Land Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cammas Cottage, Needham Green, Hatfield Broad Oak, Bishops Stortford, Essex, England, CM22 7JT.
The company is not part of a group.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include include investment properties at fair value. The principal accounting policies adopted are set out below.

Significant judgements and estimates

No significant judgements or estimations have been applied in the preparation of the financial statements.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Rent receivable

Rent is recognised to the extent that it is probable that the economic benefits will flow to the Company and the rent can be reliably measured. Rent is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss and subsequently transferred to the fair value reserve. Deferred taxation is provided on these gains on the rate expected to apply when the property is sold.

1.5
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, loans from banks and other third parties and loans to related parties.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

RATHOWEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Investment property
2025
£
Fair value
At 1 December 2024
400,000
Additions
85,248
At 30 November 2025
485,248
RATHOWEN LAND LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
3
Investment property
(Continued)
- 5 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2025
2024
£
£
Cost
103,694
18,446
Accumulated depreciation
-
-
Carrying amount
103,694
18,446
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1
Other debtors
217
217
217
218
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,354
15,730
Other creditors
3,380
690
5,734
16,420
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
46,405
46,405
7
Ultimate controlling party

The controlling party is R B Tattersall.

2025-11-30 2024-12-01 false false false 05 April 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity R Tattersall 09868473 2024-12-01 2025-11-30 09868473 2025-11-30 09868473 2024-11-30 09868473 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 09868473 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 09868473 core:WithinOneYear 2025-11-30 09868473 core:WithinOneYear 2024-11-30 09868473 core:AfterOneYear 2025-11-30 09868473 core:AfterOneYear 2024-11-30 09868473 core:CurrentFinancialInstruments 2025-11-30 09868473 core:CurrentFinancialInstruments 2024-11-30 09868473 core:ShareCapital 2025-11-30 09868473 core:ShareCapital 2024-11-30 09868473 core:OtherMiscellaneousReserve 2025-11-30 09868473 core:OtherMiscellaneousReserve 2024-11-30 09868473 core:RetainedEarningsAccumulatedLosses 2025-11-30 09868473 core:RetainedEarningsAccumulatedLosses 2024-11-30 09868473 bus:Director1 2024-12-01 2025-11-30 09868473 2023-12-01 2024-11-30 09868473 2024-11-30 09868473 core:Non-currentFinancialInstruments 2025-11-30 09868473 core:Non-currentFinancialInstruments 2024-11-30 09868473 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09868473 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09868473 bus:FRS102 2024-12-01 2025-11-30 09868473 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 09868473 bus:FullAccounts 2024-12-01 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP