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Registered number: 15884380 RESPOL HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
RESPOL HOLDINGS LIMITED REGISTERED NUMBER: 15884380 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investment property |  |  | 469,774
|  |  | 469,774
Current assets |  |  |
Cash at bank and in hand |  | 1,821 |
|  | 1,821 |
Creditors: amounts falling due within one year |  | (116,990) |
Net current (liabilities)/assets |  |  | (115,169)
Total assets less current liabilities |  |  | 354,605
Creditors: amounts falling due after more than one year |  |  | (355,987)
Net (liabilities)/assets |  |  | (1,382)
Capital and reserves |  |  |
Called up share capital |  |  | 2
Profit and loss account |  |  | (1,384)
|  |  | (1,382)
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RESPOL HOLDINGS LIMITED REGISTERED NUMBER: 15884380 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
J L Turley
Director
Date: 7 May 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
RESPOL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
1. | General information
Respol Holdings Limited, is a private limited company, limited by shares, incorporated in England and Wales, with its registered office and principal place of business at Overley, Roman Road, Telford, Shropshire, United Kingdom, TF6 5HD 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
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 following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | 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.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss. Page 3
RESPOL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 0.
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| Additions at cost | 469,774
| At 31 August 2025 | 469,774
The 2025 valuations were made by reference to the puchase price, on an open market value basis.
5. | Cash and cash equivalents
|  |  |  |  | 2025
|  |  |  |  | £
| Cash at bank and in hand | 1,821
|  | 1,821
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RESPOL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 17,362
| Trade creditors | 180
| Amounts owed to associates | 22,611
| Other creditors | 75,037
| Accruals and deferred income | 1,800
|  | 116,990
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 355,987
|  | 355,987
| The following liabilities were secured:
|  |  |  |  | 2025
|  |  |  |  | £
| Bank loans | 373,349
|  | 373,349
| Details of security provided:
The loan is secured by a fixed charge over land and buildings owned by the company. Page 5
RESPOL HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025
|  |  |  |  | £
| Amounts falling due within one year |
| Bank loans | 17,362
|  | 17,362
| Amounts falling due 1-2 years |
| Bank loans | 17,362
|  | 17,362
| Amounts falling due 2-5 years |
| Bank loans | 52,087
|  | 52,087
| Amounts falling due after more than 5 years |
| Bank loans | 286,537
|  | 286,537
|  | 373,348
9. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 2 Ordinary shares of £1.00 each | 2
During the year 2 Ordinary shares with a nominal value of £1 were allotted, called up and fully paid.
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