REGISTERED NUMBER: 09059830 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RKM INVEST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K D Williams

Mr R G H Williams

REGISTERED OFFICE:

64 Mansfield Street

Leicester

Leicestershire

LE1 3DL

REGISTERED NUMBER:

09059830 (England and Wales)

FIXED ASSETS

Investments

4

1

1

Investment property

5

3,130,470

3,130,470

3,130,471

3,130,471

CURRENT ASSETS

Debtors

6

998,814

1,017,785

Cash at bank

2,181

288

1,000,995

1,018,073

CREDITORS

Amounts falling due within one year

7

42,909

9,436

NET CURRENT ASSETS

958,086

1,008,637

TOTAL ASSETS LESS CURRENT LIABILITIES

4,088,557

4,139,108

CREDITORS

Amounts falling due after more than one year

8

(2,725,149

)

(2,864,980

)

PROVISIONS FOR LIABILITIES

(201,772

)

(172,284

)

NET ASSETS

1,161,636

1,101,844

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,161,536

1,101,744

SHAREHOLDERS' FUNDS

1,161,636

1,101,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mr R G H Williams - Director

1.	STATUTORY INFORMATION

RKM Invest 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.

Preparation of consolidated financial statements

The financial statements contain information about RKM Invest Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Rent receivable

Rental income is recognised based on amounts agreed between the parties and invoiced during the period, reflecting the substance of the arrangement.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern

The financial statements have been prepared on a going concern basis. The director has reviewed the company’s forecasts and considers the company will continue to trade for the foreseeable future.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

3,130,470

NET BOOK VALUE

At 31 December 2025

3,130,470

At 31 December 2024

3,130,470

Fair value at 31 December 2025 is represented by:

£

Valuation in 2022

3,130,470

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

998,814

1,017,785

The amounts owed to group undertakings bear no interest and have no fixed date for repayment.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

33,335

-

Other creditors

9,574

9,436

42,909

9,436

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

433,330

-

Other creditors

2,291,819

2,864,980

2,725,149

2,864,980

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

466,665

-

Handelsbanken plc holds a floating charge over all the property or undertakings of the company.

10.	RELATED PARTY DISCLOSURES

At the year end the company owed Directors an amount of £2,291,819 on their loan accounts (2024: £2,864,980)

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who own 100% of the issued share capital.