REGISTERED NUMBER: 12870010 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Raif Properties Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O T Fairhurst

REGISTERED OFFICE:

20-22 Wenlock Road

London

N1 7GU

REGISTERED NUMBER:

12870010 (England and Wales)

ACCOUNTANTS:

Nephos Accounts Limited

60 St Georges Place

Formal House

Cheltenham

Gloucestershire

GL50 3PN

FIXED ASSETS

Tangible assets

4

4,099

6,457

Investments

5

1,000

1,000

Investment property

6

490,601

1,177,172

495,700

1,184,629

CURRENT ASSETS

Debtors

7

200

200

Cash at bank

336,651

8,672

336,851

8,872

CREDITORS

Amounts falling due within one year

8

963,943

1,206,362

NET CURRENT LIABILITIES

(627,092

)

(1,197,490

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(131,392

)

(12,861

)

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

(131,394

)

(12,863

)

SHAREHOLDERS' FUNDS

(131,392

)

(12,861

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

O T Fairhurst - Director

1.	STATUTORY INFORMATION

Raif Properties Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

1,078

9,111

10,189

DEPRECIATION

At 1 October 2024

359

3,373

3,732

Charge for year

270

2,088

2,358

At 30 September 2025

629

5,461

6,090

NET BOOK VALUE

At 30 September 2025

449

3,650

4,099

At 30 September 2024

719

5,738

6,457

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

30.9.25

30.9.24

£

£

Gold Bullion

1,000

1,000

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,177,172

Disposals

(686,571

)

At 30 September 2025

490,601

NET BOOK VALUE

At 30 September 2025

490,601

At 30 September 2024

1,177,172

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Other debtors

200

200

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

52

Other creditors

963,943

1,206,310

963,943

1,206,362

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

2

Ordinary

1

2

2