ACCOUNTS - Final Accounts preparation

Registered number: 16061081

RADSTON PROPERTY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD FROM 05 NOVEMBER 2024 TO 31 DECEMBER 2025

RADSTON PROPERTY LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 6

RADSTON PROPERTY LIMITED

REGISTERED NUMBER: 16061081

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£

Fixed assets
Investment property	4		4,601,981
			4,601,981
Current assets
Debtors: amounts falling due within one year	5	130,294
Cash at bank and in hand	6	51,904
		182,198
Creditors: amounts falling due within one year	7	(4,586,007)
Net current (liabilities)/assets			(4,403,809)
Total assets less current liabilities			198,172

Net assets			198,172

Capital and reserves
Called up share capital	8	1
Profit and loss account		198,171
		198,172

RADSTON PROPERTY LIMITED

REGISTERED NUMBER: 16061081

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

The directors consider 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 period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 profit and loss account 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 by:

K L Caplan

Director

Date: 27 July 2026

The notes on pages 3 to 6 form part of these financial statements.

RADSTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Radston Property Limited is a private company, limited by shares, registered in England and Wales, registration number 16061081. The registered office address is 4th Floor, Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company during the period was that of property investment.

The company was incorporated on 5 November 2024 and commenced trading on the same date.

During the period, the company extended its accounting reference date from 30 November 2025 to 31 December 2025.

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 Financial Reporting Standard 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 company's functional and presentational currency is pound sterling.

The following principal accounting policies have been applied:

2.2

Turnover

Turover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rental income

Rental income from a contract is recognised in the period in which the tenancy is provided in accordance with the stage of completion of the contract when both of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

RADSTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Taxation

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 balance sheet date in the countries where the company operates and generates income.

2.5

Investment property

Investment property is carried at fair value determined annually either by directors or external valuers 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. Changes in fair value are recognised in the profit and loss account.

2.6

Debtors

Short-term debtors are measured at transaction price, 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.

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.

2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans from/to related parties.

Employees

The average monthly number of employees, including directors, during the period was 2.

RADSTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	4,601,981
	At 31 December 2025	4,601,981

The fair value of the investment property has been determined by the directors on an open market value basis, with reference to relevant market evidence.

	If the investment properties had been accounted for under the historic cost accounting rules, the properties would have been measured as follows:
					2025
					£

Historic cost

4,601,981

Debtors

					2025
					£


	Other debtors	122,430
	Prepayments and accrued income	7,864
		130,294

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	51,904

RADSTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	4,796
	Amounts owed to group undertakings	4,495,363
	Corporation tax	66,057
	Other taxation and social security	13,639
	Accruals and deferred income	6,152
		4,586,007

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

1 ordinary share of £1 was issued on incorporation at an aggregate nominal value of £1.

9.	Related party transactions
	No disclosure has been made of transactions with other wholly owned group companies in accordance with FRS 102 Section 1A paragraph 1AC.35. Included in other debtors is £122,430 owed by a company with common controlling directors. The loan is interest free, unsecured and repayable on demand.

10.	Post balance sheet event

Subsequent to the year end, on 31 March 2026, the company became a wholly owned subsidiary of Radston Limited. This transaction did not affect the company’s financial position at the balance sheet date and has not been reflected in these financial statements.