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Registered number: 00770410 RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED REGISTERED NUMBER: 00770410 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 1,020,000 |  | 1,020,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 392,822 |  | 390,985 |
Cash at bank and in hand | 6 | 35,768 |  | 32,253 |
|  | 428,590 |  | 423,238 |
Creditors: amounts falling due within one year | 7 | (7,580) |  | (12,610) |
Net current assets |  |  | 421,010 |  | 410,628
Total assets less current liabilities |  |  | 1,441,010 |  | 1,430,628
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (191,350) |  | (191,350)
Net assets |  |  | 1,249,660 |  | 1,239,278
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 10,000 |  | 10,000
Investment property reserve | 10 |  | 824,150 |  | 824,150
Profit and loss account | 10 |  | 415,510 |  | 405,128
|  |  | 1,249,660 |  | 1,239,278
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RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED REGISTERED NUMBER: 00770410 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2026.
J B Coren
Director
The notes on pages 4 to 7 form part of these financial statements. Page 2
RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2025
| Called up share capital | Investment property reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 January 2024 | 10,000 | 736,025 | 381,169 | 1,127,194
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 112,084 | 112,084
Transfer to Investment property reserve net of deferred tax | - | 88,125 | (88,125) | -
Total comprehensive income for the year | - | 88,125 | 23,959 | 112,084
At 1 January 2025 | 10,000 | 824,150 | 405,128 | 1,239,278
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 10,382 | 10,382
Total comprehensive income for the year | - | - | 10,382 | 10,382
At 31 December 2025 | 10,000 | 824,150 | 415,510 | 1,249,660
| The notes on pages 4 to 7 form part of these financial statements.
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RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Residential Conversions (Holdings) Limited is a company limited by shares, incorporated in England and Wales. The registered address of the company is 3 Brook Business Centre, Cowley Mill Road, Cowley, Uxbridge, UB8 2FX. The company's principal activity is investment in real estate. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Revenue
Turnover comprises rent receivable by the company and is recognised in line with the period when it is due.
| 2.3 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.4 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.5 | Investment property
Investment properties are properties held to earn rent and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of the investment properties are included in the Statement of comprehensive income in the year in which they arise.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2024 - 1). Page 5
RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 January 2025 | 1,020,000
| At 31 December 2025 | 1,020,000
The 2025 valuations were made by the director, who is not a property professional, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,368 | 3,027
| Other debtors | 388,454 | 387,958
|  | 392,822 | 390,985
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 35,768 | 32,253
|  | 35,768 | 32,253
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 544 | 1,728
| Corporation tax | 2,470 | 7,178
| Accruals and deferred income | 4,566 | 3,704
|  | 7,580 | 12,610
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RESIDENTIAL CONVERSIONS (HOLDINGS) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 191,350 | 161,975
| Charged to Statement of comprehensive income | - | 29,375
| At end of year | 191,350 | 191,350
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Potential capital gains tax | 191,350 | 191,350
|  | 191,350 | 191,350
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 10,000 Ordinary shares of £1 each | 10,000 | 10,000
10. | Reserves
Investment property reserve The investment property reserve includes non-distributable reserves of £824,150 (2024 - £824,150).
11. | Related party transactions
| Included within other debtors is an amount of £388,454 (2024 - £387,958) due from companies under common control.
12. | Controlling party
There is no controlling party.
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