Registered number
00106623
Reading Liberal Club Company Ltd
Unaudited Filleted Accounts
31 December 2025

Reading Liberal Club Company Ltd
Registered number: | 00106623
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 537,956 |  |  | 510,897
Current assets
Cash at bank and in hand |  |  | 22,637 |  |  | 16,417
Creditors: amounts falling due within one year | 4 |  | (2,803) |  |  | (2,092)
Net current assets |  |  |  | 19,834 |  |  | 14,325
Total assets less current liabilities |  |  |  | 557,790 |  |  | 525,222
Provisions for liabilities |  |  |  | (46,625) |  |  | (39,980)
Net assets |  |  |  | 511,165 |  |  | 485,242
Capital and reserves
Called up share capital |  |  |  | 287 |  |  | 287
Capital Redemption reserve |  |  |  | 488,504 |  |  | 484,724
Profit and loss account |  |  |  | 22,374 |  |  | 231
Shareholders' funds |  |  |  | 511,165 |  |  | 485,242
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D M Langshaw
Director
Approved by the board on 29 April 2026

Reading Liberal Club Company Ltd
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes income from investments held.
| Investments
| Listed investments are measured at fair value (ie at market value). Changes in fair value are recognised in the profit or loss account. Other non-listed investments are measured at cost less impairment.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Other
investments
£
| Cost
| At 1 January 2025 | 510,897
| Additions | 26,408
| Revaluation | 25,767
| Disposals | (25,116)
| At 31 December 2025 | 537,956
| Historical cost
| At 1 January 2025 | 338,990
| At 31 December 2025 | 339,848
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 1,643 |  | 932
| Other creditors | 1,160 |  | 1,160
|  |  |  |  |  | 2,803 |  | 2,092
5 | Share Capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Allotted, called up and fully paid:
| Ordinary shares | £1 each |  | 250 |  | 250 |  | 250
| Ordinary shares - partly paid | £1 each |  | 47 |  | 21 |  | 21
|  |  |  |  |  | 271 |  | 271
| Ordinary shares - forfeited | £1 each |  | 46 |  | 16 |  | 16
|  |  |  |  |  | 287 |  | 287
6 | Capital Redemption Reserve | 2025 |  | 2024
£ | £
| At 1 January 2025 | 484,724 |  | 478,941
| Transfer from Profit & Loss account | 3,780 |  | 5,783
| At 31 December 2025 | 488,504 |  | 484,724
7 | Related party transactions
| The share capital of Reading Liberal Club Company Ltd is owned by trustees on behalf of the Reading Liberal Club. During the year the company gave the Reading Liberal Club £2,000 in support of its activities.
8 | Other information
| Reading Liberal Club Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 158 Castle Hill
| Reading
| Berkshire
| RG1 7RP

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