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COMPANY REGISTRATION NUMBER: 08587488

Rencho Limited

Filleted Unaudited Financial Statements

30 June 2025

Rencho Limited

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 4 |  | 100 | 100

Current assets

Debtors | 5 | 1,803,275 |  | 1,916,323
Cash at bank and in hand | 408 |  | 509
| ------------ |  | ------------
| 1,803,683 |  | 1,916,832

Creditors: amounts falling due within one year | 6 | 1,804,420 |  | 1,917,467
| ------------ |  | ------------
Net current liabilities |  | 737 | 635
|  | ---- | ----
Total assets less current liabilities |  | ( 637) | ( 535)
|  | ---- | ----

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 737) | ( 635)
|  | ---- | ----
Shareholders deficit |  | ( 637) | ( 535)
|  | ---- | ----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 17 April 2026 , and are signed on behalf of the board by:

Renu Chopra |
Director |

Company registration number: 08587488

Rencho Limited

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 8th Floor, 167 Fleet Street, EC4A 2EA, London.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Compound instruments Compound instruments comprise both a liability and an equity component. At date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar debt instrument. The liability component is accounted for as a financial liability. The residual is the difference between the net proceeds of issue and the liability component (at time of issue). The residual is the equity component, which is accounted for as an equity instrument. The interest expense on the liability component is calculated applying the effective interest rate for the liability component of the instrument. The difference between this amount and any repayments is added to the carrying amount of the liability in the balance sheet.
4. Investments

| Shares in group undertakings
| £
Cost |
At 1 July 2024 and 30 June 2025 | 100
| ----
Impairment |
At 1 July 2024 and 30 June 2025 | –
| ----

Carrying amount |
At 30 June 2025 | 100
| ----
At 30 June 2024 | 100
| ----

The company owns 100% of the issued share capital of Rapco Limited, a company incorporated in England & Wales.
The company has taken advantage of the exemption from preparing group accounts conferred by Section 398 of the Companies Act 2006.
The latest financial statements are available at Companies House.
5. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 1,803,275 | 1,916,323
| ------------ | ------------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 1,804,420 | 1,917,467
| ------------ | ------------

7. Related party transactions
Ms Renu Chopra is the managing director and her son Mr Arjun Chopra is the beneficial controlling party. As at 30 June 2025, the company was owed £1,803,275 from its 100% subsidiary Rapco Limited. In addition the company owes £1,804,420 to Mr Arjun chopra. Both the above loans are interest-free and repayable on demand. No other transactions with related parties were undertaken such as are required to be disclosed.