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Registration number: 11064183

RPL Property Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

RPL Property Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

RPL Property Holdings Limited

Company Information

Directors | D. R. Pochin G. Barrington

Company secretary | G. Barrington

Registered office | 2 Murrayfield Road Leicester LE3 1UW

Accountants | Robert Whowell & Partners LLP Chartered AccountantsWestwood House 78 Loughborough Road Quorn Loughborough Leicestershire LE12 8DX

RPL Property Holdings Limited

(Registration number: 11064183)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment properties | 4 | 9,024,424 | 9,024,424
Current assets |  |  |
Debtors | 5 | 31,563 | 11,045
Cash at bank and in hand |  | 433,849 | 506,772
|  | 465,412 | 517,817
Creditors: Amounts falling due within one year | 6 | (1,140,185) | (691,865)
Net current liabilities |  | (674,773) | (174,048)
Total assets less current liabilities |  | 8,349,651 | 8,850,376
Creditors: Amounts falling due after more than one year | 6 | (2,323,333) | (3,003,334)
Provisions for liabilities |  | (476,256) | (476,256)
Net assets |  | 5,550,062 | 5,370,786
Capital and reserves |  |  |
Called up share capital | 7 | 1,762,128 | 1,762,118
Capital redemption reserve |  | 214,265 | 214,265
Revaluation reserve |  | 1,428,767 | 1,428,767
Retained earnings |  | 2,144,902 | 1,965,636
Shareholders' funds |  | 5,550,062 | 5,370,786

RPL Property Holdings Limited

(Registration number: 11064183)
Balance Sheet as at 31 December 2025

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:

......................................... D. R. Pochin Director

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Murrayfield Road
Leicester
LE3 1UW

These financial statements were authorised for issue by the Board on 21 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable in respect of gross rental income. Turnover is shown net of value added tax.

Tax

The tax expense for the period comprises current tax. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Investment properties

Investment properties are carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific assets. Changes in fair value are recognised in the profit and loss account.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investment properties

| 2025 £
At 1 January 2025 | 9,024,424
At 31 December 2025 | 9,024,424

During the year the director reviewed the valuation of the investment properties on an open market value basis, based on professional advice and known market conditions he does not consider that there has been a material change in the market values. No independent valuation of the properties has been completed.

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | - | 4,800
Prepayments | 31,537 | -
Other debtors | 26 | 6,245
| 31,563 | 11,045

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 340,000 | 340,000
Trade creditors |  | 1,122 | 6,528
Taxation and social security |  | 113,208 | 95,993
Accruals and deferred income |  | 17,459 | 9,000
Other creditors |  | 668,396 | 240,344
|  | 1,140,185 | 691,865

Creditors include a bank loan which is secured by a fixed and floating charge over the assets of the company of £340,000 (2024 - £340,000)

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 2,323,333 | 3,003,334

Creditors include a bank loan which is secured by a fixed and floating charge over the assets of the company of £2,323,333 (2024 - £3,003,334).

Amounts falling due after more than five years repayable by instalments total £963,334 (2024 - £1,643,334.

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary property shares of £1 each | 134,041 | 134,041 | 134,041 | 134,041
A Ordinary property shares of £1 each | 1,628,019 | 1,628,019 | 1,628,019 | 1,628,019
Preference property shares of £1 each | 58 | 58 | 58 | 58
B Ordinary shares of £0.01 (2024 - £0) each | 1,000 | 10 | - | -
| 1,763,118 | 1,762,128 | 1,762,118 | 1,762,118

All Ordinary property shares rank equally in terms of voting rights, dividend distributions and capital distribution on winding up.

The Preference property shares carry a fixed cumulative preferential dividend at the rate of 7% per annum. On a winding-up, the holders have priority before all other classes of shares to receive repayment of capital plus any arrears of dividend. The Preference property shares carry no voting rights.
On 20th January 2025 the company alloted and issued 1,000 B Ordinary shares of £0.01 each. The B Ordinary shares hold no voting rights and are entitled to a dividend at the discretion of the A Ordinary property shareholders. On a winding-up they are entitled to certain restricted rights in any capital distribution.

RPL Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,323,333 | 3,003,334

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 340,000 | 340,000

9 | Related party transactions

Summary of transactions with other related parties

During the year the company charged rent of £701,752 (2024 - £659,612) to Robert Pochin Limited, a company in which D. R. Pochin is a director.