REGISTERED NUMBER: 14471165 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Rex Land (Beta) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S K M Williams

Mrs H A Williams

SECRETARY:

Miss L Sheppard

REGISTERED OFFICE:

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

REGISTERED NUMBER:

14471165 (England and Wales)

CURRENT ASSETS

Stocks

-

337,628

Debtors

4

-

920

Cash at bank and in hand

6,248

13,017

6,248

351,565

CREDITORS

Amounts falling due within one year

5

6,199

354,775

NET CURRENT ASSETS/(LIABILITIES)

49

(3,210

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49

(3,210

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

(51

)

(3,310

)

SHAREHOLDERS' FUNDS

49

(3,210

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 27 August 2026 and were signed on its behalf by:

S K M Williams - Director

1.	STATUTORY INFORMATION

Rex Land (Beta) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Going Concern

The company is dependent upon the continued financial support of its parent company, which has provided unsecured, interest-free loans to meet the company's working capital requirements.

The directors have considered the company's forecasts and cash flow requirements for a period of more than one year from the date of approval of these financial statements. In making their assessment, the directors have taken into account the continued support expected to be provided by the parent company.

On the basis of this assessment, the directors consider that the company will have adequate resources to continue in operational existence for the foreseeable future and that it is appropriate to prepare the financial statements on a going concern basis.

The financial statements do not therefore include any adjustments that would result if the company were unable to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 or deferred taxation assets and liabilities are not discounted.

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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

-

920

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

-

3,774

Amounts owed to group undertakings

4,952

350,000

Taxation and social security

47

-

Other creditors

1,200

1,001

6,199

354,775

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Rex Trade Associates Limited.