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Company registration number: 02896833
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| RAVENBOURNE SECURITIES LIMITED
RAVENBOURNE SECURITIES LIMITED |  |
COMPANY INFORMATION
Director | M A Henri
Company secretary | I R Wright
Registered number | 02896833
Registered office | The Gardens
| Eye Road
| Hoxne
| Suffolk
| IP21 5AP
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
RAVENBOURNE SECURITIES LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 7
RAVENBOURNE SECURITIES LIMITED REGISTERED NUMBER:02896833 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 48,110 |  | -
Investments | 5 |  | 31,830 |  | 17,185
|  |  | 79,940 |  | 17,185
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 875,812 |  | 1,804,453 |
Bank and cash balances |  | 1,323,828 |  | 432,955 |
|  | 2,199,640 |  | 2,237,408 |
Creditors: amounts falling due within one year | 7 | (81,751) |  | (124,169) |
Net current assets |  |  | 2,117,889 |  | 2,113,239
Total assets less current liabilities |  |  | 2,197,829 |  | 2,130,424
Net assets |  |  | 2,197,829 |  | 2,130,424
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 10,000 |  | 10,000
Capital redemption reserve |  |  | 3 |  | 3
Profit and loss account |  |  | 2,187,826 |  | 2,120,421
|  |  | 2,197,829 |  | 2,130,424
Page 1
RAVENBOURNE SECURITIES LIMITED REGISTERED NUMBER:02896833 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ M A Henri
Director
Date: 30 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
RAVENBOURNE SECURITIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Ravenbourne Securities Limited is a private company limited by shares incorporated in England and Wales. The registered office is given in the company information page of these financial statements. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP and is rounded to the nearest £. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of income and retained earnings except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is generated via rents receivable and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the company in independently administered funds. Page 3
RAVENBOURNE SECURITIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% straight line
|  |  |  | Fixtures and fittings | - | 33% straight line and 20% straight line
|  |  |  | Computer equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each Statement of Financial Position. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.8 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Page 4
RAVENBOURNE SECURITIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.8 | Financial instruments (continued)
Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | - | 2,450 | 2,795 | 5,245
| Additions | 61,504 | - | 2,958 | 64,462
| At 31 December 2025 | 61,504 | 2,450 | 5,753 | 69,707
| Depreciation |  |  |  |
| At 1 January 2025 | - | 2,450 | 2,795 | 5,245
| Charge for the year on owned assets | 15,376 | - | 976 | 16,352
| At 31 December 2025 | 15,376 | 2,450 | 3,771 | 21,597
| Net book value |  |  |  |
| At 31 December 2025 | 46,128 | - | 1,982 | 48,110
| At 31 December 2024 | - | - | - | -
Page 5
RAVENBOURNE SECURITIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies | Other fixed asset investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 53 | 17,132 | 17,185
| Additions | - | 14,645 | 14,645
| At 31 December 2025 | 53 | 31,777 | 31,830
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 335,085 | 1,237,976
| Other debtors | 539,376 | 565,387
| Prepayments and accrued income | 1,351 | 1,090
|  | 875,812 | 1,804,453
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 654 | 1,192
| Amounts owed to group undertakings | 1,387 | 1,456
| Corporation tax | 1,188 | -
| Other taxation and social security | 4,588 | 4,433
| Other creditors | 69,706 | 69,179
| Accruals and deferred income | 4,228 | 47,909
|  | 81,751 | 124,169
8. | Contingent liabilities
The company has entered into a conditional agreement to purchase 2,500,000 Preference Shares of a subsidiary entity at £1 each based upon certain conditions relating to distributions or other qualifying payments being received in relation to that subsidiary entity. At 31 December 2025 the threshold triggering the obligation to purchase the shares has not been exceeded and therefore the obligation remains a contingent liability. Page 6
RAVENBOURNE SECURITIES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
9. | Commitments under operating leases
| At 31 December 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 1,539 | 10,149
| Later than 1 year and not later than 5 years | - | 1,539
|  | 1,539 | 11,688
Page 7