REGISTERED NUMBER: 08964747 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

RENARD INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Sutherland

Ms J A Prowse

REGISTERED OFFICE:

36a Station Road

New Milton

Hampshire

BH25 6JX

REGISTERED NUMBER:

08964747 (England and Wales)

ACCOUNTANTS:

David Shores & Co Ltd

36a Station Road

New Milton

Hampshire

BH25 6JX

FIXED ASSETS

Tangible assets

4

2,803

3,879

Investment property

5

393,388

393,388

396,191

397,267

CURRENT ASSETS

Debtors

6

6,495

724

Cash at bank

119

6,820

6,614

7,544

CREDITORS

Amounts falling due within one year

7

179,597

188,669

NET CURRENT LIABILITIES

(172,983

)

(181,125

)

TOTAL ASSETS LESS CURRENT LIABILITIES

223,208

216,142

PROVISIONS FOR LIABILITIES

2,333

2,867

NET ASSETS

220,875

213,275

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

7,588

7,588

Retained earnings

213,187

205,587

SHAREHOLDERS' FUNDS

220,875

213,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 12 August 2026 and were signed on its behalf by:

Ms J A Prowse - Director

I Sutherland - Director

1.	STATUTORY INFORMATION

Renard 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 is the rental income due for the period.

Tangible fixed assets

Plant and machinery etc - 25% on reducing balance

Computer Equipment - 33% 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.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities and include trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled.

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.

Provisions

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

19,882

DEPRECIATION

At 1 April 2025

16,003

Charge for year

1,076

At 31 March 2026

17,079

NET BOOK VALUE

At 31 March 2026

2,803

At 31 March 2025

3,879

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

393,388

NET BOOK VALUE

At 31 March 2026

393,388

At 31 March 2025

393,388

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

7,588

Cost

385,800

393,388

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

2026

2025

£

£

Cost

385,800

385,800

The investment property was valued on an open market basis on 31 March 2018 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,742

-

Other debtors

753

724

6,495

724

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,949

2,362

Other creditors

177,648

186,307

179,597

188,669

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

7,588

9.	RELATED PARTY DISCLOSURES

The directors have made a loan to the company of £174,756 (2025: £183,807) No interest has been charged on the loan and the loan is repayable subject to thirteen months notice.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who are the shareholders.