Company registration number 13808790 (England and Wales)
RICKY ROOMS 2 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
Affinia
Swift House
Ground Floor
18 Hoffmanns Way
Chelmsford
Essex
UK
CM1 1GU
RICKY ROOMS 2 LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
RICKY ROOMS 2 LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
4
1,541,500
1,350,000
Current assets
Debtors
5
44
176
Cash at bank and in hand
3,154
505
3,198
681
Creditors: amounts falling due within one year
6
(479,064)
(658,151)
Net current liabilities
(475,866)
(657,470)
Total assets less current liabilities
1,065,634
692,530
Creditors: amounts falling due after more than one year
7
(692,620)
(314,750)
Provisions for liabilities
(89,332)
(92,914)
Net assets
283,682
284,866
Capital and reserves
Called up share capital
8
1
1
Fair value reserves
267,995
278,741
Profit and loss reserves
15,686
6,124
Total equity
283,682
284,866
RICKY ROOMS 2 LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 8 July 2026
Mr A Moriconi
Director
Company registration number 13808790 (England and Wales)
RICKY ROOMS 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Ricky Rooms 2 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Albion House, Braintree Road, Little Waltham, Chelmsford, CM3 3LA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Rental income is recognised at the fair value of the consideration received or receivable for letting of real estate provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

RICKY ROOMS 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
1
1
RICKY ROOMS 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
4
Investment property
2026
£
Fair value
At 1 April 2025
1,350,000
Additions
205,828
Revaluations
(14,328)
At 31 March 2026
1,541,500

The director considers the investment property to be valued at its fair value at the balance sheet date, based on their local knowledge of property values.

The fair value of Investment property as at 31 March 2026 is represented by:
2026
2025
£
£
Cost
1,184,174
978,346
Accumulated revaluations
357,326
371,654
Carrying amount
1,541,500
1,350,000
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
44
176
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
140
78
Taxation and social security
2,243
1,436
Other creditors
476,681
656,637
479,064
658,151
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
692,620
314,750
Creditors which fall due after five years are payable as follows:
Payable by instalments
(692,620)
(314,750)
RICKY ROOMS 2 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
7
Creditors: amounts falling due after more than one year
(Continued)
- 6 -

The company has fixed, floating and negative pledge charges secured over properties of the company in favour of Paragon Bank PLC and Fleet Mortgages Limited.

The Director has provided the company with a personal guarantee in relation to the mortgages.

8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1

The company has one class of ordinary shares which carr ies full and equal rights to participate in voting in all circumstances and in dividends and capital distributions.

9
Related party transactions
Balances with related parties
Amounts owed by
Amounts owed to
related parties
related parties
2026
2025
2026
2025
£
£
£
£
Other related parties
-
0
-
0
329,386
479,386
10
Directors' transactions

At the year end, the company owed £145,735 to the director (2025: £175,811).

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