Silverfin false false 30/11/2025 01/12/2024 30/11/2025 S R M Seller 26/02/2024 18 March 2026 The principal activity of the company during the year was buying and selling of real estate. 15521559 2025-11-30 15521559 bus:Director1 2025-11-30 15521559 2024-11-30 15521559 core:CurrentFinancialInstruments 2025-11-30 15521559 core:CurrentFinancialInstruments 2024-11-30 15521559 core:ShareCapital 2025-11-30 15521559 core:ShareCapital 2024-11-30 15521559 core:FurtherSpecificReserve1ComponentTotalEquity 2025-11-30 15521559 core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 15521559 core:RetainedEarningsAccumulatedLosses 2025-11-30 15521559 core:RetainedEarningsAccumulatedLosses 2024-11-30 15521559 2024-12-01 2025-11-30 15521559 bus:FilletedAccounts 2024-12-01 2025-11-30 15521559 bus:SmallEntities 2024-12-01 2025-11-30 15521559 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 15521559 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 15521559 bus:Director1 2024-12-01 2025-11-30 15521559 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Company No: 15521559 (England and Wales)

# 102 HIGH ROAD LIMITED

### Unaudited Financial Statements
For the financial year ended 30 November 2025
Pages for filing with the registrar

102 HIGH ROAD LIMITED

## Unaudited Financial Statements

For the financial year ended 30 November 2025

Contents

102 HIGH ROAD LIMITED

## COMPANY INFORMATION

For the financial year ended 30 November 2025
102 HIGH ROAD LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 November 2025

DIRECTOR | S R M Seller

REGISTERED OFFICE | 102 High Road
| Chigwell
| IG7 6PJ
| United Kingdom

COMPANY NUMBER | 15521559 (England and Wales)

ACCOUNTANT | Gravita Essex Limited
| Kings House
| 101-135 Kings Road
| Brentwood
| Essex
| CM14 4DR
| United Kingdom

102 HIGH ROAD LIMITED

## BALANCE SHEET

As at 30 November 2025
102 HIGH ROAD LIMITED

## BALANCE SHEET (continued)

As at 30 November 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 600,000 |  | 600,000
|  | 600,000 |  | 600,000
Current assets |  |  |  |
Debtors | 4 | 1,682 |  | 46,716
Cash at bank and in hand |  | 76,023 |  | 967
|  | 77,705 |  | 47,683
Creditors: amounts falling due within one year | 5 | ( 613,957) |  | ( 598,713)
Net current liabilities |  | (536,252) |  | (551,030)
Total assets less current liabilities |  | 63,748 |  | 48,970
Provision for liabilities |  | ( 12,360) |  | ( 12,360)
Net assets |  | 51,388 |  | 36,610
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Fair value reserve | 6 | 37,080 |  | 37,080
Profit and loss account |  | 14,208 |  | ( 570 )
Total shareholder's funds |  | 51,388 |  | 36,610

For the financial year ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 102 High Road Limited (registered number: 15521559) were approved and authorised for issue by the Director on 18 March 2026. They were signed on its behalf by:

S R M Seller Director |

102 HIGH ROAD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025
102 HIGH ROAD LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 November 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

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

##### Turnover

Turnover represents the total invoice value of rent received, excluding value added tax, of sales made during the year.

##### Taxation

Current tax
Taxation for the year comprises current tax and is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively
enacted by the balance sheet date.
Deferred tax
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

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 December 2024 | 600,000
As at 30 November 2025 | 600,000

Valuation

The investment property was valued on a fair value basis on 30 November 2025 by the director.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 2025 |  | 2024
| £ |  | £
Historic cost | 550,560 |  | 550,560

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 1,682 |  | 46,716

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 948 |  | 85
Amounts owed to Group undertakings | 341,289 |  | 341,753
Other creditors | 271,720 |  | 256,875
| 613,957 |  | 598,713

#### 6. Reserves

Fair value reserve

| 2025 |  | 2024
| £ |  | £
Opening b/fwd | 37,080 |  | 0
Transfer | 0 |  | 37,080
| 37,080 |  | 37,080

#### 7. Ultimate controlling party

Parent Company:

The ultimate controlling party is RMP Prop Limited a private company, limited by shares, registered in England and Wales. Registered number is 08792159 and registered office is 102 High Road, Chigwell, Essex, IG7 6PJ.