Ryan Property Tax Services UK2 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06379990 (England and Wales)

Audited Financial Statements for the Year Ended 31 December 2025

for

Ryan Property Tax Services UK2 Limited

Previously known as

Altus Group (UK 2) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Alexander J. Probyn

George B. Ryan

Thomas R. Shave

Nicholas J. Wright

REGISTERED OFFICE:

100 Liverpool Street

London

United Kingdom

EC2M 2AT

REGISTERED NUMBER:

06379990 (England and Wales)

AUDITORS:

Saffery LLP

71 Queen Victoria Street

London

EC4V 4BE

FIXED ASSETS

Investments

4

1

TOTAL ASSETS LESS CURRENT

LIABILITIES

1

CAPITAL AND RESERVES

Called up share capital

1

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 8 September 2026 and were signed on its behalf by:

George B. Ryan - Director

1.	STATUTORY INFORMATION

Ryan Property Tax Services UK2 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.

The company passed a special resolution on 7 January 2025 changing its name from Altus Group (UK 2) Limited to Ryan Property Tax Services UK2 Limited.

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.

The financial statements have been prepared on a basis other than going concern given that subsequent to the year end, the directors plan to hive up the trade and assets to Ryan Property Tax Services UK Limited, the parent company, as part of the group's restructuring process. As a result, Ryan Property Tax Services UK2 Limited will cease to trade as an individual entity.

Investments in subsidiaries

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

1

NET BOOK VALUE

At 31 December 2025

1

At 31 December 2024

1

Ryan Property Tax Services Group UK LLP

Registered office: 100 Liverpool Street, London, EC2M 2AT

Nature of business: Commercial Property Consultancy

%

Class of shares:

holding

Class A unit shares

100.00

31.12.25

31.12.24

as restated

£

Aggregate capital and reserves

28,067,658

27,602,935

(Loss)/Profit for the year

464,723

737,428

5.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified and included an emphasis of matter paragraph, which draws attention to the basis on which the accounts are prepared. We draw attention to Note 2 to the financial statements which explains that the directors plan to hive up the trade and assets of the company up to the parent company within the group and therefore the directors do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in Note 2.

The senior statutory auditor was Richard Collis.

The auditor was Saffery LLP.

6.	POST BALANCE SHEET EVENTS

Subsequent to the year end, the directors plan to hive up the trade and assets to Ryan Property Tax Services UK Limited, the parent company, as part of the group's restructuring process. Following this, the company will cease to trade as an individual entity.

7.	ULTIMATE CONTROLLING PARTY

Ryan Property Tax Services UK Limited owns 100% of the issued share capital of the company.

On 1 January 2025, the company's immediate parent company, Ryan Property Tax Services UK Limited, was acquired by Ryan Tax Services UK Limited, a company registered in England and Wales.

The ultimate controlling parent company is Ryan Tax Holdings, Inc, a company registered in the USA. The directors consider George B. Ryan to be the ultimate controlling party.

Ryan LLC is the largest and smallest group in which results are consolidated. The consolidated financial statements of Ryan LLC and subsidiaries can be obtained from Companies House and from the following address:

8101 Windrose Avenue

Suite 2000

Plano, Texas 75024-0478

USA