Company No: 15521559 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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.