REGISTERED NUMBER: 06898307 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 23 DECEMBER 2025

FOR

REGISTERED INVESTMENTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,046

1,394

Investment property

5

6,940,000

7,376,000

6,941,046

7,377,394

CURRENT ASSETS

Debtors

6

2,280,239

470,209

Cash at bank

160,894

1,708,974

2,441,133

2,179,183

CREDITORS

Amounts falling due within one year

7

8,431,606

8,595,473

NET CURRENT LIABILITIES

(5,990,473

)

(6,416,290

)

TOTAL ASSETS LESS CURRENT LIABILITIES

950,573

961,104

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Other reserves

(114,728

)

(114,728

)

Non-distributable reserves

(49,977

)

74,979

Retained earnings

1,114,278

999,853

SHAREHOLDERS' FUNDS

950,573

961,104

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 23 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 23 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 September 2026 and were signed on its behalf by:

Mr N Scott - Director

1.	STATUTORY INFORMATION

Registered Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06898307

Registered office:

Ingram House

6 Meridian Way

Norwich

Norfolk

NR7 0TA

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 are presented in Sterling, which is the functional currency of the company and rounded to the nearest £.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group headed by K.Scott Properties Limited.

Turnover

Turnover represents amounts receivable for rental, associated income and other services supplied during the period, net of value added tax.

Tangible assets

Tangible assets are recorded at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of fixed assets, less their estimated residual values, over the expected useful economic lives of the assets concerned. The principal annual rates used for this purpose are as follows:

Plant and machinery - 25% reducing balance

Investment property

Investment properties are initially recorded at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value. The gain or loss on revaluation is recognised in the Statement of Comprehensive Income in the period in which it arises. Such gains or losses are transferred from retained earnings to a non-distributable reserve.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.	AVERAGE NUMBER OF EMPLOYEES

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

4.	TANGIBLE ASSETS

Plant and

machinery

etc

£

COST

At 24 December 2024

and 23 December 2025

7,308

DEPRECIATION

At 24 December 2024

5,914

Charge for year

348

At 23 December 2025

6,262

NET BOOK VALUE

At 23 December 2025

1,046

At 23 December 2024

1,394

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 24 December 2024

7,376,000

Disposals

(436,000

)

At 23 December 2025

6,940,000

NET BOOK VALUE

At 23 December 2025

6,940,000

At 23 December 2024

7,376,000

The investment properties were valued on an open market basis on 14 February 2025 by Allsop LLP (RICS), a Property Consultant.

The historical cost of the investment properties, was £7,104,706 (2024 - £7,415,750).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,174

66,415

Amounts owed by group undertakings

2,194,561

369,503

Other debtors

42,504

34,291

2,280,239

470,209

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,382

2,253

Amounts owed to group undertakings

8,334,068

8,521,068

Taxation and social security

67,117

56,493

Other creditors

16,039

15,659

8,431,606

8,595,473

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

9.	ULTIMATE CONTROLLING PARTY

K.Scott Properties Limited is the immediate and ultimate parent company and is the company of the smallest and largest group of undertakings for which group financial statements are drawn up. Copies of the financial statements of K.Scott Properties Limited are publicly available from Companies House, Crown Way, Cardiff, CF14 3UZ.