Registration number: 13084348

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Legacy Rentals Ltd
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 Legacy Rentals Ltd for the year ended 31 December 2025 as set out on pages 2 to 6 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 Legacy Rentals Ltd, 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 Legacy Rentals Ltd and state those matters that we have agreed to state to the Board of Directors of Legacy Rentals Ltd, 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 Legacy Rentals Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Legacy Rentals Ltd 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 Legacy Rentals Ltd. You consider that Legacy Rentals Ltd 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 Legacy Rentals Ltd. 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.

RNS Chartered Accountants
50-54 Oswald Road
Scunthorpe
North Lincolnshire
DN15 7PQ

15 September 2026

Legacy Rentals Ltd

Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover	11,841	14,190
Gross profit	11,841	14,190
Administrative expenses	(5,667)	(5,831)
Operating profit	6,174	8,359
Interest payable and similar expenses	(8,071)	(4,147)
(Loss)/profit before tax	(1,897)	4,212
(Loss)/profit for the financial year	(1,897)	4,212

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Legacy Rentals Ltd

(Registration number: 13084348)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property	4	186,367	186,367
Current assets
Cash at bank and in hand		10	1,579
Creditors: Amounts falling due within one year	5	(59,375)	(58,852)
Net current liabilities		(59,365)	(57,273)
Total assets less current liabilities		127,002	129,094
Creditors: Amounts falling due after more than one year	5	(133,761)	(133,956)
Net liabilities		(6,759)	(4,862)
Capital and reserves
Called up share capital	6	100	100
Retained earnings		(6,859)	(4,962)
Shareholders' deficit		(6,759)	(4,862)

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.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

Mr M Jakabfy Director

Legacy Rentals Ltd

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.

The address of its registered office is:
97A North Street
Winterton
North Lincolnshire
DN15 9QW

Company Registration Number: 13084348

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 represents the fair value, excluding value added tax, of rents receivable on investment properties.

The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

There is no tax charge in the period. Any tax charge would be calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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.

Legacy Rentals Ltd

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

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 0 (2024 - 0).

4	Investment properties

	2025 £
At 1 January	186,367
At 31 December	186,367

The value of investment property is reviewed annually by the director.

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

Legacy Rentals Ltd

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

5

Creditors

	2025 £	2024 £
Due within one year
Other payables	59,375	58,852