ESTATE RRM LTD


Director	RUIZ MUNOZ, Rafael


Registered Address	2 Frederick Street
	Kings Cross
	London
	WC1X 0ND


Registered Number	14475077 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		108,639		103,848
			108,639		103,848
Current assets
Debtors		366		3,167
Cash at bank and on hand		2,305		865
		2,671		4,032
Creditors amounts falling due within one year		(130)		(643)
Net current assets (liabilities)			2,541		3,389
Total assets less current liabilities			111,180		107,237
Creditors amounts falling due after one year			(80,883)		(80,883)
Provisions for liabilities			(5,396)		(4,486)
Net assets			24,901		21,868
Capital and reserves
Profit and loss account			24,901		21,868
Shareholders' funds			24,901		21,868

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 26 August 2026, and are signed on its behalf by:

RUIZ MUNOZ, Rafael
Director
Registered Company No. 14475077

ESTATE RRM LTD

Notes to the Financial Statements
for the year ended 30 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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue is measured at the fair value of the consideration received or receivable, excluding VAT and net of rent concessions granted. Rental income is recognised in the period to which it relates in accordance with the terms of the lease agreements.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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
	Investment properties are stated at fair value at the balance sheet date. Gains or losses arising from changes in the fair value are recognised in profit or loss in the period in which they arise. No depreciation is charged on investment properties held at fair value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Prior period adjustment
	Spanish non-resident tax (Modelo 210) on the company's Spanish property income had, in prior years, been posted to the director's loan account rather than expensed, and the related double taxation relief against UK corporation tax had not been claimed. As the company's income is wholly Spanish-source, that relief is unrestricted, so correcting the error has no effect on reported profit: it is reflected as a reclassification of £942 from the director's loan account to corporation tax recoverable in respect of the year ended 2023, and £1,499 in respect of earlier years, adjusted through opening reserves brought forward.

Prior period adjustment

Spanish non-resident tax (Modelo 210) on the company's Spanish property income had, in prior years, been posted to the director's loan account rather than expensed, and the related double taxation relief against UK corporation tax had not been claimed. As the company's income is wholly Spanish-source, that relief is unrestricted, so correcting the error has no effect on reported profit: it is reflected as a reclassification of £942 from the director's loan account to corporation tax recoverable in respect of the year ended 2023, and £1,499 in respect of earlier years, adjusted through opening reserves brought forward.

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 December 24	103,848
	Additions	4,791
	At 30 November 25	108,639
	Net book value
	At 30 November 25	108,639
	At 30 November 24	103,848