RKB PROPERTY LTD

Company Registration No. 13600923 (England and Wales)

RKB PROPERTY LTD Unaudited accounts for the year ended 30 December 2025

CONTENTS

PAGE

Statement of financial position

3

Notes to the financial statements

5

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RKB PROPERTY LTD Statement of Financial Position as at 30 December 2025

Note

2025

2024

£

Fixed assets

Tangible fixed assets

4

16,671

1,198

Investment property

5

505,409

522,080

506,607

Current assets

Debtors

6

1,008

866

Cash at bank and in hand

2,155

2,211

3,163

3,077

Creditors: amounts falling due within one year

7

(184,455)

(155,662)

Net current assets/(liabilities)

(181,292)

(152,585)

Total assets less current liabilities

340,788

354,022

Creditors: amounts falling due after more than one year

8

(349,384)

Provisions for liabilities

9

(3,167)

-

Net assets/liabilities

(11,763)

4,638

Capital and reserves

Called up share capital

100

Profit and loss account

(11,863)

4,538

Shareholders' funds

(11,763)

4,638

For the period ending 30 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A - small entities.The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

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RKB PROPERTY LTD Statement of Financial Position as at 30 December 2025

This report was approved by the board of directors on 15 September 2026 and signed on behalf of the board by:

....................... Rebecca Katherine Bennis Director

Company Registration Number 13600923 The principal activity of the company is Buying, renting and selling of investment properties. The company is a private limited company, which is incorporated in England and Wales (no 13600923). The address of the registered office is New Barn Farm Clayton Hassocks West Sussex BN6 9PG.

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RKB PROPERTY LTD Notes to the financial statements for the year ended 30 December 2025

1 Statutory Information

RKB PROPERTY LTD is a private company, limited by shares, registered in England and Wales, registration number 13600923. The registered office is New Barn Farm Clayton, Hassocks,West Sussex, BN6 9PG.

2 Compliance with Accounting Standards

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.

3 Accounting Policies

Basis of preparation

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.

Presentation currency

The accounts are presented in £ Sterling.

Revenue recognition

Revenue represents income received or receivable from the rental of investment properties. Income owed at the balance sheet date is included in debtors and income received in advance included in creditors.

Investment property

The company holds investment property in relation to the purchase and ownership of residential houses which the intention of letting the property. Investment property is carried at fair value and revalued at the reporting date with gains or losses recognised in profit and loss. Where there is noticeable market fluctuation, the properties will be valued each year by an independent valuer with the appropriate qualifications and recent experience in the areas local to properties. Given the significant quantity of relevant market comparable data available, where there is no indication of significant price movement the directors may decide to base the valuations on data sourced from reliable sources and local estate agents.

Property, plant and equipment

Tangible Fixed Assets are stated at cost, or deemed cost, less accumulated depreciation or accumulated impairment. Depreciation is provided at the following annual rates in order to write off each asset over its useful economic life or if held under a finance lease, over the lease term, whichever is shorter. Plant and machinery - 33.3% Straight line Motor vehicles - 25% Straight line

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RKB PROPERTY LTD Notes to the financial statements for the year ended 30 December 2025

3 Accounting Policies (continued)

Deferred taxation

Taxation for the period 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. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted or substantially enacted at the balance sheet date.

Going concerns

At the balance sheet date the company had net liabilities of £11,762 (Net proceeds £4,639). The financial statements have been prepared on a going concern basis given the directors confirmation that amounts owed to them will not be called for repayment until the company has sufficient resources to do so, and will continue to provide financial support for at least twelve months from the date of approval of these financial statements.

4 Tangible fixed assets

	Plant &	Motor	Total
	Machinery	vehicles
	£	£	£
Cost
At 31 Dec 2024	1,944	-	1,944
Additions	2,035	16,500	18,535
Disposals	-	-	-
Revaluations	-	-	-

At 30 Dec 2025	3,979	16,500	20,479

Depreciation
At 31 Dec 2024	746	-	746
On Disposals	-	-	-
Charge for the year	1,220	1,842	3,062
Other movements (impairment / revaluation)	-	-	-

At 30 Dec 2025	1,966	1,842	3,808


Net Book value
At 30 Dec 2025	2,013	14,658	16,671

At 30 Dec 2024	1,198	-	1,198

Tangible fixed assets relate to tools, machinery and a van purchased solely for use within the business and carried at cost less depreciation. Depreciation of the assets has been based on their expected useful economic lives, judged by the directors to be 3 years for plant and machinery and 4 years for motor vehicles.

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RKB PROPERTY LTD Notes to the financial statements for the year ended 30 December 2025

5 Investment property

	£
Fair value at 30 December 2024	505,409
Additions	-
Disposals	-
Increase/(decrease) from fair value adjustment	-
Transfers from tangible fixed assets	-

At 30 December 2025	505,409

Investment property is carried at fair value with gains or losses recognised through profit and loss. Given the significant quantity of local market comparable data available, all indicating that property prices have remained unchanged in the year ended 31 December 2025 (FY24: unchanged), the Directors have not required a revaluation to be carried out by an independent valuer at the balance sheet date. There were no additions or disposals made in the year (FY24: nil), and no transfers to or from property, plant and equiment or inventory.

6 Debtors

	£	£
Trade Debtors	920	866
Accrued income and prepayments	88	-

	1,008	866

7 Creditors: amounts due within one year

	£	£
Trade creditors	408	146
Accruals	1,008	258
PAYE and NI	295	-
Corporation tax provision	-	190
Deferred income	1,571	622
Other creditors	181,173	154,446

	184,455	155,662

8 Creditors: amounts due after one year

	£	£
Loans	349,384	349,384

	349,384	349,384

Loans due after more than 1 year relate to interest only bank loans with a registered charge over investment property.
Aggregate of amounts falling due after 5 years	349,384	349,384

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RKB PROPERTY LTD Notes to the financial statements for the year ended 30 December 2025

9 Deferred taxation

The provision for deferred taxation is made up as follows:

	£	£
Other timing differences	3,167	-

	3,167	-

Deferred tax relates to the timing differences in the treatment of tangible fixed assets.

10 Transactions with related parties

Related party transactions occur on an arms length basis within the normal course of business. Balances outstanding carry no interest charges and are repayable on demand. The directors have confirmed that loans to the company will not be recalled until the company has sufficient liquidity. The directors continue to support the ongoing activities of the company for at least the next 12 months after approval.

11 Average number of employees

During the year the average number of employees was 2 (2024: 2).

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