Company registration number: 09310114
Unaudited financial statements
for the year ended 31 December 2025
for
Pecuniae Rentalis Limited
Pages for filing with the Registrar
Company registration number: 09310114
Pecuniae Rentalis Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 4,023 1,459
Investment property 5 3,655,000 4,010,000
3,659,023 4,011,459
Current assets
Debtors 8,865 25,548
Cash at bank and in hand 64,854 15,750
73,719 41,298
Creditors: amounts falling due within one
year 		(3,147,305) (3,171,422)
Net current liabilities (3,073,586) (3,130,124)
Total assets less current liabilities 585,437 881,335
Creditors: Amounts falling due after more
than one year 		(61,951) (91,361)
NET ASSETS 523,486 789,974
Capital and reserves
Called up share capital 1 1
Profit and loss account 523,485 789,973
TOTAL EQUITY 523,486 789,974
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 09310114
Pecuniae Rentalis Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr J Wasdell, Director
7 April 2026
2
Pecuniae Rentalis Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Pecuniae Rentalis Limited is a private company registered in England and Wales. Its registered number is 09310114. The company is limited by shares. Its registered office is 495 Kenilworth Road, Balsall Common, Covenrty, CV7 7DT.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 33% straight line
Fixtures & fittings - 25% straight line
Computer equipment - 25% straight line
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
3
Pecuniae Rentalis Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 9,699
Additions 4,431
At 31 December 2025 14,130
Depreciation
At 1 January 2025 8,240
Charge for year 1,867
At 31 December 2025 10,107
Net book value
At 31 December 2025 4,023
At 31 December 2024 1,459
4
Pecuniae Rentalis Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Cost or valuation at 31 December 2025 is represented by:
Plant and
machinery
etc.
£
Valuation in 2021 -
Valuation in 2023 -
Valuation in 2025 -
Cost 14,130
14,130
5 Investment property
£
Valuation
At 1 January 2025 4,010,000
Revaluations (355,000)
At 31 December 2025 3,655,000
5