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REGISTERED NUMBER: 13964254 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Rathnee Investments Limited

Rathnee Investments Limited (Registered number: 13964254)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Rathnee Investments Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Mr C B O'Flynn

| REGISTERED OFFICE: | Lewis House

| Great Chesterford Court

| Great Chesterford

| Essex

| CB10 1PF

| REGISTERED NUMBER: | 13964254 (England and Wales)

Rathnee Investments Limited (Registered number: 13964254)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 5,593 |  | 4,237 |  |

Investment property | 6 | 630,000 |  | 588,140 |  |

635,593 |  | 592,377 |  |

CURRENT ASSETS

Cash at bank | 2,059 |  | 1,222 |  |

CREDITORS

Amounts falling due within one year | 7 | 162,013 |  | 105,550 |  |

NET CURRENT LIABILITIES | (159,954 | ) | (104,328 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 475,639 |  | 488,049 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 373,633 |  | 419,474 |  |

NET ASSETS | 102,006 |  | 68,575 |  |

CAPITAL AND RESERVES

Called up share capital | 100,000 |  | 100,000 |  |

Retained earnings | 2,006 |  | (31,425 | ) |

102,006 |  | 68,575 |  |

Rathnee Investments Limited (Registered number: 13964254)

Balance Sheet - continued

31 March 2026

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 director acknowledges his 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 director and authorised for issue on 17 July 2026 and were signed by:

Mr C B O'Flynn - Director

Rathnee Investments Limited (Registered number: 13964254)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Rathnee Investments 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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 the cost less estimated residual value of each asset over its estimated useful life.

| 20% Straight line depreciation

| 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.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| 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.

Rathnee Investments Limited (Registered number: 13964254)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 6,864 |  |

| Additions | 3,411 |  |

| At 31 March 2026 | 10,275 |  |

| DEPRECIATION

| At 1 April 2025 | 2,627 |  |

| Charge for year | 2,055 |  |

| At 31 March 2026 | 4,682 |  |

| NET BOOK VALUE

| At 31 March 2026 | 5,593 |  |

| At 31 March 2025 | 4,237 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 588,140 |  |

| Revaluations | 41,860 |  |

| At 31 March 2026 | 630,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 630,000 |  |

| At 31 March 2025 | 588,140 |  |

Rathnee Investments Limited (Registered number: 13964254)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

6. | INVESTMENT PROPERTY - continued

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2025 | 588,140 |  |

| Valuation in 2026 | 41,860 |  |

630,000 |  |

| Investment property was valued on an open market basis on 31 March 2026 by the director .

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 162,013 |  | 105,550 |  |

| Included within other creditors is a balance of £1,030 (2025 - £1,030) in relation to accruals, a balance of £157,783 (2025 - £101,798) in relation to director's loan account and a balance of £3,200 (2025 - £3,650) in relation to tenant deposits.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 373,633 |  | 419,474 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 419,474 |  |