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Registered number: 11575489
Rees Property Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
CJM Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11575489
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 860,000 728,712
860,000 728,712
CURRENT ASSETS
Cash at bank and in hand 7,233 5,540
7,233 5,540
Creditors: Amounts Falling Due Within One Year 5 (52,396 ) (76,130 )
NET CURRENT ASSETS (LIABILITIES) (45,163 ) (70,590 )
TOTAL ASSETS LESS CURRENT LIABILITIES 814,837 658,122
Creditors: Amounts Falling Due After More Than One Year 6 (588,409 ) (589,525 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (32,822 ) -
NET ASSETS 193,606 68,597
CAPITAL AND RESERVES
Called up share capital 9 1 1
Non-distributable reserves 10 98,466 -
Profit and Loss Account 95,139 68,596
SHAREHOLDERS' FUNDS 193,606 68,597
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Rees
Director
23/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rees Property Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11575489 . The registered office is C/O CJM Associates,2nd Floor Lakeside Point, Lakeside Business Park, Walkmill Lane, Cannock, Staffs, WS11 0XE.
The presentation currency of the financial statements is Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents rent charged and is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 October 2024 728,712
Revaluations 131,288
As at 30 September 2025 860,000
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 1,102 1,113
Other creditors 45,068 69,518
Taxation and social security 6,226 5,499
52,396 76,130
6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 588,409 589,525
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 32,822 -
8. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 32,822 32,822
Balance at 30 September 2025 32,822 32,822
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Reserves
Non-distributable reserves Profit and Loss Account
£ £
As at 1 October 2024 - 68,596
Profit for the year and total comprehensive income - 125,009
Transfer from revaluation reserve - (98,466)
Transfer to/from Profit & Loss Account 98,466 -
As at 30 September 2025 98,466 95,139
Page 4