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Registered number: 8301153
Rafid Properties Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Rafid Properties Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Statement of Changes in Equity | 4
Notes to the Financial Statements | 5—7

Page 1
Rafid Properties Limited
Accountants' Report
For The Year Ended 30 November 2025
Accountants' Report
Report of the Accountant to the director of Rafid Properties Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 November 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA Ltd
26/03/2026

Page 1
Page 2
Rafid Properties Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 8301153

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,492,084 |  | 4,500,676
|  |  | 4,492,084 |  | 4,500,676
CURRENT ASSETS
Debtors | 5 | 17,297 |  | 17,297 |
Cash at bank and in hand |  | 281,972 |  | 111,464 |
|  | 299,269 |  | 128,761 |
Creditors: Amounts Falling Due Within One Year | 6 | (81,488 ) |  | (48,626 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 217,781 |  | 80,135
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,709,865 |  | 4,580,811
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,537,225 ) |  | (4,463,062 )
NET ASSETS |  |  | 172,640 |  | 117,749
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 172,540 |  | 117,649
SHAREHOLDERS' FUNDS |  |  | 172,640 |  | 117,749

Page 2
Page 3
Rafid Properties Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Mrs Lina Salman Director
26/03/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Rafid Properties Limited
Statement of Changes in Equity
For The Year Ended 30 November 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 December 2023 | 100 | (11,727 ) | (11,627)
Profit for the year and total comprehensive income | - | 129,376 | 129,376
As at 30 November 2024 and 1 December 2024 | 100 | 117,649 | 117,749
Profit for the year and total comprehensive income | - | 54,891 | 54,891
As at 30 November 2025 | 100 | 172,540 | 172,640

Page 4
Page 5
Rafid Properties Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Rafid Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 8301153 . The registered office is 10 Dobree Avenue, London, NW10 2AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Asset class-Investment Properties
Depreciation method and rate-Nil

Fixtures & Fittings | 25% on reducing balance method

2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. 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. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 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. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 5
Page 6
Rafid Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 3 |  | 1
| 3 |  | 1

4. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 5,219,046 | 176,845 | 5,395,891
As at 30 November 2025 | 5,219,046 | 176,845 | 5,395,891
Depreciation
As at 1 December 2024 | 752,738 | 142,477 | 895,215
Provided during the period | - | 8,592 | 8,592
As at 30 November 2025 | 752,738 | 151,069 | 903,807
Net Book Value
As at 30 November 2025 | 4,466,308 | 25,776 | 4,492,084
As at 1 December 2024 | 4,466,308 | 34,368 | 4,500,676

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 17,297 |  | 17,297

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 20,960 |  | 2,827
Corporation tax | 17,787 |  | 8,367
Other taxes and social security | 6,313 |  | 3,822
Tenant Deposit Held (Current liabilities - creditors < 1 year) | 34,823 |  | 32,376
Accruals and deferred income | 1,605 |  | 1,234
| 81,488 |  | 48,626

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shareholders contribution (Long term liabilities - creditors > 1 year) | 4,537,225 |  | 4,463,062

Page 6
Page 7
Rafid Properties Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 7