Company Registration No. 08188400 (England and Wales)
Relocated Properties Ltd
Unaudited accounts
for the year ended 31 August 2025
Relocated Properties Ltd
Unaudited accounts
Contents
Relocated Properties Ltd
Company Information
for the year ended 31 August 2025
Directors
Mrs A Mitchell
P B Mitchell
Company Number
08188400 (England and Wales)
Registered Office
12 PROWSE AVENUE
BUSHEY HEATH
BUSHEY
HERTFORDSHIRE
WD23 1JR
Accountants
Kaushik Khiroya, AFA
LMK ACCOUNTING LTD
THE GATEHOUSE
GATEHOUSE WAY
AYLESBURY
HP19 8DB
Relocated Properties Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
1,546
1,932
Investment property
646,246
723,128
Cash at bank and in hand
8,693
8,582
Creditors: amounts falling due within one year
(18,744)
(14,574)
Net current assets
167,733
85,007
Total assets less current liabilities
815,525
810,067
Creditors: amounts falling due after more than one year
(601,685)
(625,770)
Provisions for liabilities
Deferred tax
(37,410)
(37,410)
Net assets
176,430
146,887
Called up share capital
100
100
Revaluation reserve
153,626
153,626
Profit and loss account
22,704
(6,839)
Shareholders' funds
176,430
146,887
For the year ending 31 August 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Mrs A Mitchell
Director
Company Registration No. 08188400
Relocated Properties Ltd
Notes to the Accounts
for the year ended 31 August 2025
Relocated Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 08188400. The registered office is 12 PROWSE AVENUE, BUSHEY HEATH, BUSHEY, HERTFORDSHIRE, WD23 1JR.
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.
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 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.
Revenue, described as turnover represents rents receivable. Turnover is recognised in accordance with the terms of the lease agreements with tenants.
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:
Plant & machinery
20% reducing balance method
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.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Relocated Properties Ltd
Notes to the Accounts
for the year ended 31 August 2025
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be
reliably estimated
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.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 September 2024
4,760
569
5,329
At 31 August 2025
4,760
569
5,329
At 1 September 2024
3,119
278
3,397
Charge for the year
328
58
386
At 31 August 2025
3,447
336
3,783
At 31 August 2025
1,313
233
1,546
At 31 August 2024
1,641
291
1,932
Fair value at 1 September 2024
723,128
Amounts falling due within one year
Other debtors
130,859
44,074
7
Investments held as current assets
2025
2024
Listed investments
46,925
46,925
Relocated Properties Ltd
Notes to the Accounts
for the year ended 31 August 2025
8
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,354
1,599
Trade creditors
2,417
2,250
Other creditors
13,419
9,171
9
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
198,900
200,234
Other creditors
402,785
425,536
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).