REGISTERED NUMBER: 00317910 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

REX INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R S Giorgi

D E Giorgi

SECRETARY:

Mrs J V Giorgi

REGISTERED OFFICE:

Elizabeth House

22 Chenies Avenue

Little Chalfont

Buckinghamshire

HP6 6PP

REGISTERED NUMBER:

00317910 (England and Wales)

ACCOUNTANTS:

G. George Associates Limited

Chartered Certified Accountants

12 Gateway Mews

Ring Way

London

N11 2UT

FIXED ASSETS

Tangible assets

4

147

196

Investment property

5

1,903,936

1,843,527

1,904,083

1,843,723

CURRENT ASSETS

Debtors

6

26,781

15,096

Cash at bank

317,192

339,500

343,973

354,596

CREDITORS

Amounts falling due within one year

7

77,836

69,542

NET CURRENT ASSETS

266,137

285,054

TOTAL ASSETS LESS CURRENT LIABILITIES

2,170,220

2,128,777

PROVISIONS FOR LIABILITIES

229,566

214,464

NET ASSETS

1,940,654

1,914,313

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Other reserves

1,689

1,689

Fair value reserve

8

976,278

930,971

Retained earnings

960,687

979,653

SHAREHOLDERS' FUNDS

1,940,654

1,914,313

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 26 August 2026 and were signed on its behalf by:

R S Giorgi - Director

1.	STATUTORY INFORMATION

Rex Investments Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced rent receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over the term of the lease

Fixtures and fittings

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Deferred taxation is provided on such surplus or deficit at the rate expected to apply when the property is sold.

The fair value profits on investment property is not a realised profit available for distribution. In order to differentiate the non-distributable proftits with the distributable profits of the company, any fair value movements on investment property less the deferred tax on such movements is transferred from retained earnings to fair value reserves, which is a non-distributable reserve.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

16,932

12,141

29,073

DEPRECIATION

At 1 January 2025

16,932

11,945

28,877

Charge for year

-

49

49

At 31 December 2025

16,932

11,994

28,926

NET BOOK VALUE

At 31 December 2025

-

147

147

At 31 December 2024

-

196

196

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

1,843,527

Revaluations

60,409

At 31 December 2025

1,903,936

NET BOOK VALUE

At 31 December 2025

1,903,936

At 31 December 2024

1,843,527

Fair value at 31 December 2025 is represented by:

£

Valuation in 1997

324,324

Valuation in 2000

50,000

Valuation in 2003

150,000

Valuation in 2016

621,111

Valuation in 2025

60,409

Cost

698,092

1,903,936

If investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

698,092

698,092

Investment property was valued on an open market basis on 31 December 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

19,531

15,096

Other debtors

7,250

-

26,781

15,096

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

24,132

23,401

Other creditors

53,704

46,141

77,836

69,542

8.

RESERVES

Fair

value

reserve

£

At 1 January 2025

930,971

Fair value movements net of deferred tax trfd from retained earnings

45,307

At 31 December 2025

976,278

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.