Rainscourt Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00359056 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Rainscourt Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Certified Accountants' Report

7

DIRECTORS:

M O Rainscourt

Ms K L Rainscourt

Mrs R A Millard

SECRETARY:

Ms K L Rainscourt

REGISTERED OFFICE:

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

REGISTERED NUMBER:

00359056 (England and Wales)

ACCOUNTANTS:

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

FIXED ASSETS

Tangible assets

4

-

348

Investment property

5

225,000

225,348

CURRENT ASSETS

Debtors

-

514

Cash at bank

174,408

218,621

174,408

219,135

CREDITORS

Amounts falling due within one year

4,445

42,105

NET CURRENT ASSETS

169,963

177,030

TOTAL ASSETS LESS CURRENT
LIABILITIES

394,963

402,378

PROVISIONS FOR LIABILITIES

33,403

NET ASSETS

361,560

368,975

CAPITAL AND RESERVES

Called up share capital

700

Fair value reserve

6

169,016

Retained earnings

191,844

199,259

SHAREHOLDERS' FUNDS

361,560

368,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 19 June 2026 and were signed on its behalf by:

Ms K L Rainscourt - Director

1.	STATUTORY INFORMATION

Rainscourt 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.

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.

Tangible fixed assets

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

Computer equipment

-

25% on reducing balance

Investment property

In accordance with Financial Reporting Standard 102 Section 1A, investment property is included at fair value and 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. No depreciation is provided, which is a departure from the Companies Act 2006, but is required to provide a true and fair view. The directors undertake an annual review of valuations and seek professional valuations once every five years.

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.

Investments

Listed investments are included at fair value. Investments in unlisted shares are included at historical cost.

Rental income

Rental income arising from investment properties is accounted for on a straight line basis over the lease term

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,099

Disposals

(1,099

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

751

Eliminated on disposal

(751

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

348

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

225,000

NET BOOK VALUE

At 31 March 2026

225,000

At 31 March 2025

225,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2022

223,605

Cost

1,395

225,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

Cost

1,395

The investment property was valued on an open market basis basis on 31 March 2026 by a director .

The property is current for sale and the Directors have agreed to include the property at its marketed value.

6.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

169,016

7.	CONTINGENT LIABILITIES

There were no material contingent liabilities at the year end.

8.	POST BALANCE SHEET EVENTS

There were no material post balance sheet events at the year end.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rainscourt Limited for the period ended 31 March 2026 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Rainscourt Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rainscourt Limited and state those matters that we have agreed to state to the Board of Directors of Rainscourt Limited as a body.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rainscourt Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Rainscourt Limited You consider that Rainscourt Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rainscourt Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kenneth Morris Limited

1 Aston Court

Bromsgrove Technology Park

Bromsgrove

Worcestershire

B60 3AL

19 June 2026