Registration number: 11093946

RCS Property Holdings Limited

Contents

Company Information	1
Accountants' Report	2
Statement of Financial Position	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

RCS Property Holdings Limited

Company Information

Director

Mr RC Stebbings

Registered office

316 Blackpool Road Fulwood Preston Lancashire PR2 3AE

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
RCS Property Holdings Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of RCS Property Holdings Limited for the year ended 31 December 2025 as set out on pages 3 to 10 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of RCS Property Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of RCS Property Holdings Limited and state those matters that we have agreed to state to the Board of Directors of RCS Property Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RCS Property Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that RCS Property Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of RCS Property Holdings Limited. You consider that RCS Property Holdings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of RCS Property Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

RCS Property Holdings Limited

(Registration number: 11093946)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	110
Investment property	5	476,000	472,000
		476,000	472,110
Current assets
Debtors	7	1,320	1,320
Cash at bank and in hand		9,579	4,903
		10,899	6,223
Creditors: Amounts falling due within one year	8	(221,884)	(202,834)
Net current liabilities		(210,985)	(196,611)
Total assets less current liabilities		265,015	275,499
Creditors: Amounts falling due after more than one year	8	(184,622)	(184,601)
Provisions for liabilities		(22,821)	(22,061)
Net assets		57,572	68,837
Capital and reserves
Called up share capital		100	100
Retained earnings		57,472	68,737
Shareholders' funds		57,572	68,837

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 3 September 2026
 

RCS Property Holdings Limited

(Registration number: 11093946)
Statement of Financial Position as at 31 December 2025 (continued)

......................................... Mr RC Stebbings Director

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

These financial statements were authorised for issue by the director on 3 September 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable in respect of property rentals.

The income reflects the period in which the rent is payable.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	25% on Cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 January 2025	440	440
At 31 December 2025	440	440
Depreciation
At 1 January 2025	330	330
Charge for the year	110	110
At 31 December 2025	440	440
Carrying amount
At 31 December 2025	-	-
At 31 December 2024	110	110

5	Investment properties

	2025 £
At 1 January	472,000
Fair value adjustments	4,000
At 31 December	476,000

There has been no valuation of investment property by an independent valuer.

6	Investments

Revaluation

Valuation in 2019 £20,113.

Valuation in 2020 £31,000.

Valuation in 2021 £23,000.

Valuation in 2022 £20,000.

Valuation in 2023 £18,000.

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

6	Investments (continued)

Valuation in 2024 £4,000.

Valuation in 2025 £4,000.

Cost £355,887.

7

Debtors

Current	2025 £	2024 £
Prepayments	635	635
Other debtors	685	685
	1,320	1,320

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	1,825	1,325
Other creditors	220,059	201,509
	221,884	202,834

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	184,622	184,601

9

Reserves

	Tangible assets 2025 £
Total amount of revalued assets	97,291
Amount of revaluation brought forward	94,051
Amount of revaluation for the year	3,240

The company had a retained earnings balance of £57,472 (2024 - £68,737). Included within reserves are £97,291 of undistributable reserves arising on property revaluations.

RCS Property Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	184,622	184,601

Included within creditors are bank loans which are secured of £184,622 (2024 - £184,601).

The company has two charges outstanding in respect of borrowings taken on on its property portfolio. One charge dated 26 April 2018 is with One Savings Bank PLC and the second dated 11 October 2018 is with Paratus Amc Ltd.