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2025-04-30 05093209 dpl:GroupUndertakings 2024-05-01 2025-04-30 05093209 dpl:ParticipatingInterests 2024-05-01 2025-04-30 05093209 dpl:GroupUndertakings core:ListedExchangeTraded 2024-05-01 2025-04-30 05093209 core:ListedExchangeTraded 2024-05-01 2025-04-30 05093209 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 05093209 core:UnlistedNon-exchangeTraded 2024-05-01 2025-04-30 05093209 core:NetGoodwill 2026-04-30 05093209 core:IntangibleAssetsOtherThanGoodwill 2026-04-30 05093209 core:LandBuildings 2026-04-30 05093209 core:PlantMachinery 2026-04-30 05093209 core:Vehicles 2026-04-30 05093209 core:FurnitureFittings 2026-04-30 05093209 core:OfficeEquipment 2026-04-30 05093209 core:AfterOneYear 2026-04-30 05093209 core:WithinOneYear 2026-04-30 05093209 core:ListedExchangeTraded 2026-04-30 05093209 core:UnlistedNon-exchangeTraded 2026-04-30 05093209 core:ShareCapital 2026-04-30 05093209 core:SharePremium 2026-04-30 05093209 core:RevaluationReserve 2026-04-30 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RELDAS INVESTMENTS LIMITED

Registered Number
05093209
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2026

RELDAS INVESTMENTS LIMITED
Company Information
for the year from 1 May 2025 to 30 April 2026

Directors | J A Sadler
| R L Sadler

Company Secretary | SADLER, Robert Leigh

Registered Address | 12a Marlborough Place
| Brighton
| BN1 1WN

Registered Number | 05093209 (England and Wales)

RELDAS INVESTMENTS LIMITED
Balance Sheet as at
30 April 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 857,259 |  |  |  | 859,074
|  |  |  | 857,259 |  |  |  | 859,074
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 1,386 |  |  |  | 17,383 |  |
Cash at bank and on hand |  | 68,626 |  |  |  | 52,768 |  |
|  | 70,012 |  |  |  | 70,151 |  |
Creditors amounts falling due within one year | 6 | (289,974) |  |  |  | (303,589) |  |
Net current assets (liabilities) |  |  |  | (219,962) |  |  |  | (233,438)
Total assets less current liabilities |  |  |  | 637,297 |  |  |  | 625,636
Provisions for liabilities | 7 |  |  | (84,417) |  |  |  | (84,870)
Net assets |  |  |  | 552,880 |  |  |  | 540,766
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 352,145 |  |  |  | 352,145
Profit and loss account |  |  |  | 200,635 |  |  |  | 188,521
Shareholders' funds | 8 |  |  | 552,880 |  |  |  | 540,766

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2026, and are signed on its behalf by:
R L Sadler Director Registered Company No. 05093209

RELDAS INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 20
| Office Equipment | 25

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 25 | 850,000 |  | 54,362 |  | 2,045 |  | 906,407
| At 30 April 26 | 850,000 |  | 54,362 |  | 2,045 |  | 906,407
| Depreciation and impairment
| At 01 May 25 | - |  | 45,457 |  | 1,876 |  | 47,333
| Charge for year | - |  | 1,781 |  | 34 |  | 1,815
| At 30 April 26 | - |  | 47,238 |  | 1,910 |  | 49,148
| Net book value
| At 30 April 26 | 850,000 |  | 7,124 |  | 135 |  | 857,259
| At 30 April 25 | 850,000 |  | 8,905 |  | 169 |  | 859,074

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 13,853
| Prepayments and accrued income | 1,386 |  | 3,530
| Total | 1,386 |  | 17,383

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,132 |  | 3,042
| Taxation and social security | 3,161 |  | 1,867
| Other creditors | 282,409 |  | 297,462
| Accrued liabilities and deferred income | 1,272 |  | 1,218
| Total | 289,974 |  | 303,589

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 84,417 |  | 84,870
| Total | 84,417 |  | 84,870

8. | Fair value reserve
--- | ---

|  | £
| Fair value reserve at 01 May 25 | 352,145
| At 30 April 26 | 352,145

9. | Related party transactions
--- | ---
| During the year, the directors of the company rented one of the flats of the freehold property at a commercial rent. The market rent received by the company from the directors for the year was £4,800 (2025: £4,800).