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Registered number: 12766962
Rengen Longacre Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
PJE Chartered Accountants
2 Oakfield Road
Clifton
Bristol
BS8 2AL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12766962
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 1,794,490 1,734,653
1,794,490 1,734,653
CURRENT ASSETS
Debtors 5 40,800 21,644
Cash at bank and in hand 365 351
41,165 21,995
Creditors: Amounts Falling Due Within One Year 6 (505,289 ) (1,597,806 )
NET CURRENT ASSETS (LIABILITIES) (464,124 ) (1,575,811 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,330,366 158,842
Creditors: Amounts Falling Due After More Than One Year (1,203,310 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (75,035 ) (75,035 )
NET ASSETS 52,021 83,807
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 51,921 83,707
SHAREHOLDERS' FUNDS 52,021 83,807
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R I Lewis
Director
17 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rengen Longacre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12766962 . The registered office is 4 Argyle Street, Bath, BA2 4BA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of properties.
2.3. Investment Properties
All investment properties are 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 for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Investment Property
2025
£
Fair Value
As at 1 August 2024 1,734,653
Additions 59,837
As at 31 July 2025 1,794,490
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 40,800 21,644
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 41,090 2,435
Bank loans and overdrafts - 1,350,000
Amounts owed to group undertakings 462,998 230,692
Amounts owed to participating interests - 8,696
Other creditors 1,200 5,982
Taxation and social security 1 1
505,289 1,597,806
7. Secured Creditors
The bank loan is secured over the assetsof the company and by guarantees provided by the shareholder and director of the company.
2025 2024
£ £
Bank loans and overdrafts 1,203,310 1,350,000
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4
Page 5
9. Reserves
Profit and Loss Account
£
As at 1 August 2024 83,707
Loss for the year and total comprehensive income (31,786 )
As at 31 July 2025 51,921
At 31 July 2025 there are non distributable reserves of £225,106 (2024 :£225,106) due to fair gains in the investent property. 
10. Related Party Transactions
Rengen Longacre Limited is a wholly owned subsidiary of Deia Group Limited. At the year end, included in creditors is an amount of £462,998 (2024: £230,692) due to Deia Group Limited.
11. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of their shareholding in Deia Group Limited.
Page 5