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Company Registration No. 03798624 (England and Wales)
R And B Properties Limited Unaudited accounts for the year ended 31 December 2025
R And B Properties Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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R And B Properties Limited Company Information for the year ended 31 December 2025
Directors
Marie Oxley Jane Armstrong William Dominic Oxley
Company Number
03798624 (England and Wales)
Registered Office
Roose Lodge Old Roose Barrow-in-furness Cumbria LA13 0ET England
Accountants
EHA Accountancy Ltd 2 Lower Brook Street Ulverston Cumbria LA12 7EE
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R And B Properties Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,336
4,655
Investment property
5
930,121
930,121
933,457
934,776
Current assets
Debtors
6
1,602
1,189
Cash at bank and in hand
13,047
4,133
14,649
5,322
Creditors: amounts falling due within one year
7
(149,594)
(137,138)
Net current liabilities
(134,945)
(131,816)
Total assets less current liabilities
798,512
802,960
Provisions for liabilities
Deferred tax
(89,242)
(89,242)
Net assets
709,270
713,718
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss account
708,270
712,718
Shareholders' funds
709,270
713,718
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 July 2026 and were signed on its behalf by
William Dominic Oxley Director Company Registration No. 03798624
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R And B Properties Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
R And B Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 03798624. The registered office is Roose Lodge, Old Roose , Barrow-in-furness, Cumbria, LA13 0ET, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Fixtures & fittings
10% straight line
Computer equipment
25% straight line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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R And B Properties Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
22,468
12,399
450
35,317
At 31 December 2025
22,468
12,399
450
35,317
Depreciation
At 1 January 2025
22,152
8,060
450
30,662
Charge for the year
79
1,240
-
1,319
At 31 December 2025
22,231
9,300
450
31,981
Net book value
At 31 December 2025
237
3,099
-
3,336
At 31 December 2024
316
4,339
-
4,655
5
Investment property
2025
£
Fair value at 1 January 2025
930,121
At 31 December 2025
930,121
Mr W Oxley (director) has valued the properties based on market values at the time.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
1,498
1,189
Amounts falling due after more than one year
Other debtors
104
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
1,077
1,310
Taxes and social security
8,170
5,573
Loans from directors
139,047
129,005
Accruals
1,300
1,250
149,594
137,138
8
Transactions with related parties
Included within creditors is an amount due to the directors of £139,047 During the year the company paid dividends as follows:- Mr & Mrs W Oxley £19,000 Mrs J Armstrong £19,000
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R And B Properties Limited Notes to the Accounts for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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