REGISTERED NUMBER: 07809385 (England and Wales)

Financial Statements

for the Year Ended 31 October 2025

for

RNR Enterprises Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Roopun

R S Roopun

REGISTERED OFFICE:

19-21 Heatherley Road

Camberley

Surrey

GU15 3LX

REGISTERED NUMBER:

07809385 (England and Wales)

AUDITORS:

Bates Weston Audit Ltd

Statutory Auditors

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Investment property

4

3,450,000

3,649,783

CURRENT ASSETS

Debtors

5

71,971

59,553

Cash at bank

104,972

105,941

176,943

165,494

CREDITORS

Amounts falling due within one year

6

1,075,599

1,623,968

NET CURRENT LIABILITIES

(898,656

)

(1,458,474

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,551,344

2,191,309

PROVISIONS FOR LIABILITIES

8

512,012

455,713

NET ASSETS

2,039,332

1,735,596

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

1,426,341

1,253,800

Retained earnings

612,891

481,696

SHAREHOLDERS' FUNDS

2,039,332

1,735,596

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.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

D Roopun - Director

1.	STATUTORY INFORMATION

RNR Enterprises Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rents and service charges receivable from properties. Turnover is recognised when rentals are due in accordance with the lease terms.

Investment property

Investment property is not depreciated but is revalued annually at its fair value, in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Deferred tax

Deferred tax arises from timing differences that are differences between taxable total profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

A deferred tax asset is recognised only when it is more likely than not that there will be suitable taxable profits from which the future reversal of underlying timing differences and losses can be deducted.

Provision is made at current rates for taxation deferred in respect of all material timing differences.

Leasing commitments

Rentals received under operating leases are charged to the profit and loss account as incurred.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less.

Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

Going concern

The financial statements have been prepared on a going concern basis that assumes the continuing financial support of the group. The Directors have indicated that this support will continue for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

3,649,783

Additions

26,000

Disposals

(454,436

)

Revaluation

228,653

At 31 October 2025

3,450,000

NET BOOK VALUE

At 31 October 2025

3,450,000

At 31 October 2024

3,649,783

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

3,450,000

If the investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,540,164

1,968,600

Aggregate depreciation

(221,599

)

(199,884

)

Investment property totalling £2,350,000 was valued on a fair value basis on 3 July 2024 by Lamberts Chartered Surveyors and the directors consider this to be the fair value at 31 October 2025. The remaining property totalling £1,100,000 was valued on a fair value basis by the directors at 31 October 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

71,971

59,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

902,008

1,476,175

Tax

48,132

33,249

Other creditors

99,343

88,650

Directors' loan accounts

23,026

23,026

Accrued expenses

3,090

2,868

1,075,599

1,623,968

7.	LEASING AGREEMENTS

The following operating lease income is committed to be received:

Non-cancellable

operating leases

2025

2024

Within one year

186,000

168,000

Between one and five years

249,000

365,000

435,000

533,000

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax timing difference

512,012

455,713

Deferred

tax

£

Balance at 1 November 2024

455,713

Provided during year

56,299

Balance at 31 October 2025

512,012

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Wayne Thomas FCA (Senior Statutory Auditor)

for and on behalf of Bates Weston Audit Ltd

10.	RELATED PARTY DISCLOSURES

During the year, the company paid interest of £11,528 (2024: £11,528) to the immediate parent undertaking. Included in creditors is a balance of £277,174 (2024: £277,174) owed to the immediate parent company and £624,834 (2024: £1,199,001) owed to the ultimate parent company.

11.	ULTIMATE CONTROLLING PARTY

The company's immediate parent undertaking is Beaumont Lodge Limited. The ultimate parent undertaking is Beaumont Lodge Holdings Limited. The registered office of both companies is 19-21 Heatherley Road, Camberley, Surrey, GU15 3LX. Copies of the consolidated financial statements are available from the Registrar of Companies, Companies House, Crown Way, Cardiff, CF14 3UZ.