RAINFORD PROPERTIES LIMITED


Director	JONES, Thomas


Registered Address	11 Hydes Brow
	Rainford
	St. Helens
	WA11 8PA


Registered Number	11672640 (England and Wales)

Balance Sheet as at
29 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		188,500		182,500
			188,500		182,500
Current assets
Debtors		549		663
Cash at bank and on hand		72		5
		621		668
Creditors amounts falling due within one year		(771)		(1,421)
Net current assets (liabilities)			(150)		(753)
Total assets less current liabilities			188,350		181,747
Creditors amounts falling due after one year	5		(150,730)		(147,492)
Provisions for liabilities			(8,055)		(6,915)
Net assets			29,565		27,340
Capital and reserves
Called up share capital			100		100
Revaluation reserve			34,341		29,481
Profit and loss account			(4,876)		(2,241)
Shareholders' funds			29,565		27,340

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 Director acknowledges 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 18 August 2026, and are signed on its behalf by:

JONES, Thomas
Director
Registered Company No. 11672640

RAINFORD PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 29 November 2025

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 financial statements have been prepared under the historical cost convention as modified by the revaluation of certain financial assets and financial liabilities measured at fair value and in accordance with Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ including Section 1A ‘Small Entities’ and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below. No significant judgements have had to be made by the directors in preparing these financial statements. The directors have made key assumptions in the determination of the fair value of an investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

No significant judgements have had to be made by the directors in preparing these financial statements.

The directors have made key assumptions in the determination of the fair value of an investment property in respect of the state of the property market in the location where the property is situated and in respect of the range of reasonable fair value estimates of the asset.

	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.

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:

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:

	Trade and other 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. Trade and other debtors are not interest-bearing. Where the effects of discounting trade and other debtors is judged to be immaterial, such debtors are stated at cost less impairment losses in respect of bad debts.

Trade and other 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.
Trade and other debtors are not interest-bearing.
Where the effects of discounting trade and other debtors is judged to be immaterial, such debtors are stated at cost less impairment losses in respect of bad debts.

	Trade and other creditors
	Short term trade 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. Trade and other creditors are not interest-bearing.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Deferred tax
	Deferred tax is recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses against the reversal of deferred tax liiabilitues or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted and that are expected to apply to the reversal of the timing difference.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 30 November 24	182,500
	Additions	6,000
	At 29 November 25	188,500
	Net book value
	At 29 November 25	188,500
	At 29 November 24	182,500


	Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including directly attributable costs. Subsequently investment properties are measured at fair value at each reporting date. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Investment property is compromised of one property, acquired on 22 March 2019 for £140,000 exclusive of stamp duty and fees. The property was revalued as at 29 November 2023 by a local estate agent. There are no restrictions on the realisability of investment property or on the remittance of income and proceeds of disposal. The company is contractually obliged to maintain building insurance by its mortgage provider.

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are initially measured at cost, including directly attributable costs.
Subsequently investment properties are measured at fair value at each reporting date.
Gains and losses arising from changes in the fair value of investment properties are
included in profit or loss in the period in which they arise.

Investment property is compromised of one property, acquired on 22 March 2019 for £140,000 exclusive of stamp duty and fees. The property was revalued as at 29 November 2023 by a local estate agent.
There are no restrictions on the realisability of investment property or on the remittance of income and proceeds of disposal.
The company is contractually obliged to maintain building insurance by its mortgage provider.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	112,634	112,013
Other creditors	38,096	35,479
Total	150,730	147,492


	Of the above, the following amounts are due after more than five years: Bank loans repayable otherwise than by instalments: £112,634.

6.	Secured creditors
	The following secured debts are included within creditors: Bank Loans £112,634 The mortgage works (UK) plc has a fixed charge over the company’s property located at 13 Derby Drive, St Helens, WA11 8EX.

7.	Related party transactions
	On 2 March 2019, a director-shareholder provided a loan of £43,000 to the company. The loan carries no interest. In accordance with the company’s accounting policy, the loan is recognised at transaction price.