Reay Residential Ltd

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

Registered number: 10605724

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		160,000		160,000

			160,000		160,000
CURRENT ASSETS
Debtors	5	-		117
Cash at bank and in hand		56,297		53,471

		56,297		53,588
Creditors: Amounts Falling Due Within One Year	6	(170,620 )		(172,541 )

NET CURRENT ASSETS (LIABILITIES)			(114,323 )		(118,953 )

TOTAL ASSETS LESS CURRENT LIABILITIES			45,677		41,047

NET ASSETS			45,677		41,047

CAPITAL AND RESERVES
Called up share capital	7		100		100
Fair value reserve			16,570		16,570
Profit and Loss Account			29,007		24,377

SHAREHOLDERS' FUNDS			45,677		41,047

Page 1

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Reay Residential Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 M Reay

Director

31 July 2026

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

1. General Information

Reay Residential Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10605724 . The registered office is Clifton House, Four Elms Road, Cardiff, S. Wales, CF24 1LE.

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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for 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.

2.4. Impariment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at

each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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Reay Residential Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	160,000

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	-	117

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other taxes and social security	1,074	891
Accruals and deferred income	1,160	1,750
Directors' loan accounts	168,386	169,900

	170,620	172,541

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100

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