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Registered number: 00744551
Ryestead Estates Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ryestead Estates Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—11

Page 1
Ryestead Estates Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00744551

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 85,446 |  | 107,116
Investment Properties | 5 |  | 23,731,000 |  | 25,766,000
Investments | 6 |  | 8,950,132 |  | 7,546,270
|  |  | 32,766,578 |  | 33,419,386
CURRENT ASSETS
Debtors | 7 | 19,975 |  | 49,807 |
Cash at bank and in hand |  | 1,899,885 |  | 1,633,370 |
|  | 1,919,860 |  | 1,683,177 |
Creditors: Amounts Falling Due Within One Year | 8 | (6,278,372 ) |  | (6,129,196 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,358,512 ) |  | (4,446,019 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 28,408,066 |  | 28,973,367
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (31,389 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 10 |  | (3,641,162 ) |  | (3,507,738 )
NET ASSETS |  |  | 24,766,904 |  | 25,434,240
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100,000 |  | 100,000
Revaluation reserve |  |  | 15,542,179 |  | 16,463,901
Profit and Loss Account |  |  | 9,124,725 |  | 8,870,339
SHAREHOLDERS' FUNDS |  |  | 24,766,904 |  | 25,434,240

Page 1
Page 2
Ryestead Estates 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 J C Cherriman Director
15/04/2026

The notes on pages 3 to 11 form part of these financial statements.
Page 2
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Ryestead Estates Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ryestead Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00744551 . The registered office is The Estate Office Bethwins Farm, Chiddingfold, Surrey, GU8 4SL.
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.
Presentational Currency
The accounts are presented in and rounded to the nearest £1 sterling.
Compliance with accounting standards
The financial statements have been prepared in accordance with the provisions of FRS 102. There
were no material departures from that standard.
2.2. Turnover
Revenue 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.
The revenue shown in the profit and loss account represents rent receivable during the year. Rent is recognised over the contract period. Where rental income is invoiced in advance the proportion of rent relating to the period after the balance sheet date is included as deferred income in other creditors.
2.3. Tangible Fixed Assets and Depreciation
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, on a reducing balance basis.
Depreciation is provided on the following basis:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% and 50% reducing balance and straightline

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 profit or loss.
2.4. Investment Properties
All investment properties are carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Financial Instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
Other financial assets
Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting date.
Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.
If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
...CONTINUED
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments - continued
Other financial instruments
Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.
Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.
...CONTINUED
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Financial Instruments - continued
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
2.7. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income 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.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will berecovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.8. Pensions
The Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan
under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the
Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in
accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in
independently administered funds.ent_type] operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
2.10. Interest income
Interest income is recognised in profit or loss using the effective interest method.
2.11. Finance costs
Finance costs are charged to profit or loss 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.
...CONTINUED
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Operating leases: the Company as lessee - continued
2.10. Valuation of investments
Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
2.13. Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.14 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.15. Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.16. Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
Increases in provisions are generally charged as an expense to profit or loss.
2.17. 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.
2.18. Judgements in applying accounting policies and key sources of estimation uncertainty
In preparing these financial statements, management is required to make judgements, estimates and assumptions which affect expected reported income, expenses, assets and liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.
The following are the Company's key sources of estimation uncertainty:
2.19. Fair value of investment properties
The fair value of the investment properties is calculated by management in line with the accounting policy stated in note 2.12. In calculating the fair value management make judgements regarding the applicable discount rate, market rent levels and forecast future cashflows.
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 5,452 | 92,120 | 43,771 | 22,161 | 163,504
Additions | 350 | - | 6,395 | - | 6,745
As at 31 December 2025 | 5,802 | 92,120 | 50,166 | 22,161 | 170,249
Depreciation
As at 1 January 2025 | 3,388 | 13,406 | 24,751 | 14,843 | 56,388
Provided during the period | 589 | 19,679 | 8,147 | - | 28,415
As at 31 December 2025 | 3,977 | 33,085 | 32,898 | 14,843 | 84,803
Net Book Value
As at 31 December 2025 | 1,825 | 59,035 | 17,268 | 7,318 | 85,446
As at 1 January 2025 | 2,064 | 78,714 | 19,020 | 7,318 | 107,116

The net book value of assets held under finance leases amounted to £28,196 (2024 - £37,594) at the balance sheet date.
Included within liabilities are obligations under finance leases which are secured on the assets to which they relate
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 25,766,000
Disposals | (786,267 )
Revaluations | (1,248,733)
As at 31 December 2025 | 23,731,000

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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Investments

| Listed | Unlisted | Other | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 7,071,546 | 375,008 | 99,716 | 7,546,270
Additions | 1,463,518 | 155,036 | 934,880 | 2,553,434
Disposals | (834,825 ) | - | (934,447 ) | (1,769,272 )
Revaluations | 620,076 | - | (376 ) | 619,700
As at 31 December 2025 | 8,320,315 | 530,044 | 99,773 | 8,950,132
Provision
As at 1 January 2025 | - | - | - | -
As at 31 December 2025 | - | - | - | -
Net Book Value
As at 31 December 2025 | 8,320,315 | 530,044 | 99,773 | 8,950,132
As at 1 January 2025 | 7,071,546 | 375,008 | 99,716 | 7,546,270

Quoted and unquoted investments were valued by the Company's asset managers at the balance sheet date
.
Fixed asset investments are made up of listed and realisted securities and are measured at mid-market values at the
year end date. Gain of £620,076 (2024 - gains of £452,273) have been recognised in the Statement of
Income and Retained Earnings during the year
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,634 |  | 5,049
Prepayments and accrued income | 12,664 |  | 42,928
Other debtors | 3,677 |  | 1,830
| 19,975 |  | 49,807

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,389 |  | 6,421
Trade creditors | 12,209 |  | 7,534
Corporation tax | 298,412 |  | 122,822
Other taxes and social security | 5,149 |  | 4,082
Other creditors | 5,912,625 |  | 5,974,817
Accruals and deferred income | 18,588 |  | 13,520
| 6,278,372 |  | 6,129,196

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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 31,389

10. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | 21,362 |  | -
Revaluation of investment properties | 3,198,699 |  | 3,265,634
Fair value movements on financial instruments | 421,101 |  | 242,104
| 3,641,162 |  | 3,507,738

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
97,000 Ordinary Shares of £ 1.00 each | 97,000 |  | 97,000
1,000 Ordinary A shares of £ 1.00 each | 1,000 |  | 1,000
1,000 Ordinary B shares of £ 1.00 each | 1,000 |  | 1,000
1,000 Ordinary C shares of £ 1.00 each | 1,000 |  | 1,000
| 100,000 |  | 100,000

The Ordinary non-alphabet shares rank pari passu with the alphabet shares and, should a dividend be declared on the Ordinary non-alphabet shares, a dividend at an equal rate must also be declared to the Ordinary alphabet shares.
The Ordinary alphabet classes of shares above rank pari passu with each other except that dividends can be declared on one class of alphabet share without having to be declared on the other.
12. Other Commitments
Minimum lease payments under hire purchase fall due as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 31,389 |  | 9,361
Later than one year and not later than five years | - |  | 27,104
| 31,389 |  | 36,465

13. Related Party Transactions
The Company is exempt under the terms of Financial Reporting Standard 102 (FRS102) Section 33 paragraph 1A, from disclosing related party transactions with other group companies, on the groups that the Company is wholly owned within the Group.
At the year end, the Company owed a director and their siblings £5,911,145 (2024 - £5,967,146). This amount is unsecured, interest free and repayable by October 2044. The balance is included within other creditors.
Close members of the Director's family received remuneration and pension contributions of £37,937 (2024 - £50,059).
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Ryestead Estates Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
14. Controlling Party
The Company's ultimate parent undertaking and controlling party is Rye Properties LLP, a limited liability partnership incorporated in England and Wales. The registered office address is The Estate Office Bethwins Farm, Chiddingfold, Surrey,GU8 4SL.
15. Reserves
Fair value reserve
The fair value reserve represents the cumulative unrealised profit on the revaluation of investment properties and listed investments, less a provision for deferred tax liability estimated if the properties were sold at market value, which is non distributable.
Profit & loss account
The profit and loss account represents cumulative profits and losses net of all adjustments.
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