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Company Registration No. 10856541 (England and Wales)
Rexpart Limited Unaudited accounts for the year ended 31 July 2025
Rexpart Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rexpart Limited Company Information for the year ended 31 July 2025
Director
Joseph Feldman
Company Number
10856541 (England and Wales)
Registered Office
20 Rookwood Road Lonodn N16 6SS England
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Rexpart Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
950,000
950,000
Current assets
Debtors
48,783
48,783
Cash at bank and in hand
275
30
49,058
48,813
Creditors: amounts falling due within one year
(5,475)
(4,493)
Net current assets
43,583
44,320
Total assets less current liabilities
993,583
994,320
Creditors: amounts falling due after more than one year
(784,680)
(784,819)
Provisions for liabilities
Deferred tax
(56,000)
(56,000)
Net assets
152,903
153,501
Capital and reserves
Called up share capital
1
1
Profit and loss account
152,902
153,500
Shareholders' funds
152,903
153,501
For the year ending 31 July 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 February 2026 and were signed on its behalf by
Joseph Feldman Director Company Registration No. 10856541
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Rexpart Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Rexpart Limited is a private company, limited by shares, registered in England and Wales, registration number 10856541. The registered office is 20 Rookwood Road, Lonodn, N16 6SS, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Rexpart Limited Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 August 2024
950,000
At 31 July 2025
950,000
Depreciation
At 31 July 2025
-
Net book value
At 31 July 2025
950,000
At 31 July 2024
950,000
5
Transactions with related parties
Included within debtors is an amount aggregating to £27,183 (2024: £27,183) due from companies with a director in common with this company. Included within creditors is an amount aggregating to £4,310 (2024: £1,420) due from companies with a director in common with this company.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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