NEPTUNE RENTALS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10339805

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		758,500		758,500

			758,500		758,500
CURRENT ASSETS
Debtors	5	1,922		2,005
Cash at bank and in hand		13,685		14,820

		15,607		16,825
Creditors: Amounts Falling Due Within One Year	6	(168,844 )		(166,737 )

NET CURRENT ASSETS (LIABILITIES)			(153,237 )		(149,912 )

TOTAL ASSETS LESS CURRENT LIABILITIES			605,263		608,588

Creditors: Amounts Falling Due After More Than One Year	7		(304,859 )		(304,859 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(71,938 )		(71,938 )

NET ASSETS			228,466		231,791

CAPITAL AND RESERVES
Called up share capital	8		100		100
Fair value reserve	9		228,685		228,685
Profit and Loss Account			(319 )		3,006

SHAREHOLDERS' FUNDS			228,466		231,791

Page 1

Page 2

NEPTUNE RENTALS LIMITED

Balance Sheet (continued)

As At 31 December 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr William Gaunt

Director

13/01/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

NEPTUNE RENTALS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10339805 . The registered office is 1 & 2 Heritage Park Hayes Way, Cannock, WS11 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental properties. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	758,500

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,022	1,105
Other debtors	900	900

	1,922	2,005

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	168,844	166,737

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	304,859	304,859

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Page 4

NEPTUNE RENTALS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 January 2025	228,685	3,006
Loss for the year and total comprehensive income	-	(3,325 )

As at 31 December 2025	228,685	(319 )

10. Related Party Transactions

Included in creditors falling due within one year is an amount of £2,886 (2024: £418) owed to the directors of the company. The loan is interest free.