Registered number
10981279
Rila Investments Limited
Filleted Accounts
30 September 2025

Rila Investments Limited
Registered number: | 10981279
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investment property | 3 |  |  | 1,706,020 |  |  | 1,706,020
Current assets
Cash at bank and in hand |  |  | 102,777 |  |  | 203,409
Creditors: amounts falling due within one year | 4 |  | (1,498,888) |  |  | (1,635,290)
Net current liabilities |  |  |  | (1,396,111) |  |  | (1,431,881)
Net assets |  |  |  | 309,909 |  |  | 274,139
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 309,809 |  |  | 274,039
Shareholders' funds |  |  |  | 309,909 |  |  | 274,139
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Shila Patel | Rakesh Satija
Director | Director
Approved by the board on 30 March 2026 | Approved by the board on 30 March 2026

Rila Investments Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Rental income is recognised on an accrual basis. Rents receivable from tenants represents rents and service charges receivable in the period. Where a rent-free period is included in a lease, the rental income foregone is allocated evenly over the period from the date of lease commencement to the earliest termination date. Rental income from fixed and minimum guaranteed rent reviews is recognised on a straight-line basis over the shorter of the entire lease term or the period to the first break option. Where such rental income is recognised ahead of the related cash flow, an adjustment is made to ensure the carrying value of the related property including the accrued rent does not exceed the external valuation. Initial direct costs incurred in negotiating and arranging a new lease are amortised on a straight-line basis over the period from the date of lease commencement to the earliest termination date.
| Investment property
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investment property
|  |  |  |  |  |  |  | Land and buildings
£
| Cost
| At 1 October 2024 | 1,706,020
| At 30 September 2025 | 1,706,020
| Depreciation
| At 30 September 2025 | -
| Net book value
| At 30 September 2025 | 1,706,020
| At 30 September 2024 | 1,706,020
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 13,286 |  | 2,940
| Other creditors | 1,485,602 |  | 1,632,350
|  |  |  |  |  | 1,498,888 |  | 1,635,290
| Rila Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 255-261 Horn Lane
| London
| United Kingdom
| W3 9EH

Rila Investments Limited 10981279 false 2024-10-01 2025-09-30 2025-09-30 VT Final Accounts April 2025 Shila Patel No description of principal activity 10981279 2023-10-01 2024-09-30 10981279 core:WithinOneYear 2024-09-30 10981279 core:ShareCapital 2024-09-30 10981279 core:RetainedEarningsAccumulatedLosses 2024-09-30 10981279 2024-10-01 2025-09-30 10981279 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 10981279 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 10981279 bus:Director40 2024-10-01 2025-09-30 10981279 countries:England 2024-10-01 2025-09-30 10981279 bus:FRS102 2024-10-01 2025-09-30 10981279 bus:FilletedAccounts 2024-10-01 2025-09-30 10981279 2025-09-30 10981279 core:WithinOneYear 2025-09-30 10981279 core:ShareCapital 2025-09-30 10981279 core:RetainedEarningsAccumulatedLosses 2025-09-30 10981279 core:LandBuildings 2025-09-30 10981279 2024-09-30 10981279 core:LandBuildings 2024-09-30 iso4217:GBP xbrli:pure