REGISTERED NUMBER: 04126271 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 December 2025

for

Choma Property Rental Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

273,017

273,017

CURRENT ASSETS

Debtors

5

85

-

Cash at bank

215,167

225,355

215,252

225,355

CREDITORS

Amounts falling due within one year

6

16,335

19,410

NET CURRENT ASSETS

198,917

205,945

TOTAL ASSETS LESS CURRENT LIABILITIES

471,934

478,962

PROVISIONS FOR LIABILITIES

14,363

14,363

NET ASSETS

457,571

464,599

CAPITAL AND RESERVES

Called up share capital

2

2

Revaluation reserve

7

66,294

66,294

Non distributable reserve

7

16,625

16,625

Retained earnings

7

374,650

381,678

SHAREHOLDERS' FUNDS

457,571

464,599

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

Ms A Choma - Director

1.	STATUTORY INFORMATION

Choma Property Rental Limited is a private company limited by shares in England. Its registered number is 04126271 and its registered office is The Barn, Hall Mews, Boston Spa, LS23 6DT

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents rent receivable in the year from tenants.

Investment property

Investment properties are shown at their most recent valuation. The directors consider there would be undue cost and effort to measure the properties at fair value at each reporting date.

Bank loans

Bank loans are initially recognised at their transaction price and are subsequently valued at each year end based on the capital repayments made in the year.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 December 2024

and 30 December 2025

273,017

NET BOOK VALUE

At 30 December 2025

273,017

At 30 December 2024

273,017

The purchase price of the investment properties was £175,734.

Fair value at 30 December 2025 is represented by:

£

Valuation in 2025

273,017

If the investment properties had not been revalued they would have been included at the following historical cost:

30.12.25

30.12.24

£

£

Cost

175,734

175,734

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

30.12.24

£

£

Other debtors

85

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.25

30.12.24

£

£

Taxation and social security

2,970

8,393

Other creditors

13,365

11,017

16,335

19,410

7.

RESERVES

Non

Retained

Revaluation

distributable

earnings

reserve

reserve

Totals

£

£

£

£

At 31 December 2024

381,678

66,294

16,625

464,597

Profit for the year

12,972

12,972

Dividends

(20,000

)

(20,000

)

At 30 December 2025

374,650

66,294

16,625

457,569