R & A Property Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05032025 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

R & A Property Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

R I Wilkinson

D I Wilkinson

REGISTERED OFFICE:

C/O Jones & Wilkinson Limited

Ezekiel Lane

Short Heath

Willenhall

West Midlands

WV12 5QU

REGISTERED NUMBER:

05032025 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

515,000

370,000

Investments

5

1,200

516,200

371,200

CREDITORS

Amounts falling due within one year

6

(234,231

)

(234,231

)

NET CURRENT LIABILITIES

(234,231

)

(234,231

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

281,969

136,969

PROVISIONS FOR LIABILITIES

(52,000

)

(12,000

)

NET ASSETS

229,969

124,969

CAPITAL AND RESERVES

Called up share capital

7

1,250

Share premium

49,950

Retained earnings

178,769

73,769

SHAREHOLDERS' FUNDS

229,969

124,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

R I Wilkinson - Director

1.	STATUTORY INFORMATION

R & A Property Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

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.

There are no material departures from the standard.

Tangible fixed assets

Freehold property is not depreciated as required by Financial Reporting Standard 102 as, in the opinion of the directors, the property is subject to a high standard of maintenance and has a long remaining life. The valuation of the property is reviewed annually by the directors and is stated at open market value.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST OR VALUATION

At 1 April 2025

370,000

Revaluations

145,000

At 31 March 2026

515,000

NET BOOK VALUE

At 31 March 2026

515,000

At 31 March 2025

370,000

Freehold property was revalued on the 13 March 2026 by Michael Tromans & Co LLP, commercial property agents, on the basis of open market value.

Cost or valuation at 31 March 2026 is represented by:

Freehold

property

£

Valuation in 2022

85,200

Valuation in 2026

145,000

Cost

284,800

515,000

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1,200

NET BOOK VALUE

At 31 March 2026

1,200

At 31 March 2025

1,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Amounts owed to group undertakings

234,231

Amounts owed to group undertakings comprises amount owed to Jones and Wilkinson Limited, the subsidiary company.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

90

Ordinary A

£1

90

240

Ordinary B

£1

240

390

60

Ordinary C

£1

60

Ordinary D

£1

60

600

Ordinary E

£1

600

50

Deferred

£1

50

150

Ordinary F

£1

150

-

1,250

The ordinary A shares, ordinary B shares, ordinary C shares, ordinary D shares, ordinary E shares and ordinary F shares are separate classes of shares for the purpose of declaring dividends.

In all other respects, the shares rank pari passu.

8.	CONTINGENT LIABILITIES

The company has given security to the bankers of Jones & Wilkinson Limited, the subsidiary company, by way of a first legal mortgage over its freehold property, an unlimited debenture and an all moneys guarantee. The related bank indebtedness in that company amounted to £39,204 (2025 - £66,294).

9.	RELATED PARTY DISCLOSURES

Jones & Wilkinson Limited

The subsidiary company

Amount owed to Jones & Wilkinson Limited at 31st March 2026 £234,232 (2025 - £234,234)

The amount owed to Jones and Wilkinson Limited (included within other creditors) is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the directors of Jones and Wilkinson Limited have given their assurance that payment of this amount will not be demanded until such time as R & A Property Holdings Limited can afford to do so without financial detriment.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of R & A Property Holdings Limited for the year ended 31 March 2026 which comprise the Profit and loss account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of R & A Property Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of R & A Property Holdings Limited and state those matters that we have agreed to state to the Board of Directors of R & A Property Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R & A Property Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that R & A Property Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of R & A Property Holdings Limited. You consider that R & A Property Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of R & A Property Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

26 May 2026