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Registered number: 00062126
S. E. REDFERN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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S. E. REDFERN LIMITED
REGISTERED NUMBER: 00062126
BALANCE SHEET
AS AT 31 DECEMBER 2025
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Debtors: amounts falling due within one year
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Current asset investments
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Capital redemption reserve
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S. E. REDFERN LIMITED
REGISTERED NUMBER: 00062126
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2025
The financial statements 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 July 2026.
The notes on pages 3 to 6 form part of these financial statements.
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S. E. REDFERN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
S. E. Redfern Limited is a private company limited by shares, incorporated in England and Wales (registered number: 00062126). Its registered office is 2 Ashgate Road, Chesterfield S40 4AA. The principal activity of the company throughout the year continued to be that of property investment.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The company's functional and presentation currency is pounds sterling.
The following principal accounting policies have been applied:
Rental income represents the rents due for the year under operating leases all of which relate to properties in the United Kingdom.
Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the profit or loss for the period.
At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Fixed asset investments are recognised at cost less accumulated impairment losses. Current asset investments, being shares in listed companies, are initially recognised at the transaction price and subsequently measured at fair value, being the quoted price of the shares.
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S. E. REDFERN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The company has basic financial instruments only. Debtors and cash balances are initially recognised at transaction price and are subsequently carried at amortised cost, subject to any provision for impairment. Creditors are initially recognised at transaction price and are subsequently measured at the amounts expected to be required to settle the transaction.
Tax is recognised in the Statement of Income and Retained Earnings.
The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.
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During the year, the Company obtained the following services from the Company's auditors:
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Fees payable to the Company's auditors for the audit of the Company's financial statements
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The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
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S. E. REDFERN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
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Freehold investment property
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The 2025 valuations were made by the directors, who hold some relevant professional qualifications and have recent experience in the location and class of properties, on an open market value for existing use basis. No further input from an independent valuer was deemed required.
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Creditors: Amounts falling due within one year
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Other taxation and social security
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130,756 (2024 - 130,756) Ordinary shares of £1.00 each
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S. E. REDFERN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.
The audit report was signed on 1 July 2026 by Andrew McDaid BFP FCA (Senior Statutory Auditor) on behalf of SMH Mitchells.
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