Revive Property Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11757753 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

REVIVE PROPERTY HOLDINGS LIMITED

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Investments

4

500

Investment property

5

170,000

170,500

CURRENT ASSETS

Debtors

6

3,031

6,130

Cash at bank

6,721

2,123

9,752

8,253

CREDITORS

Amounts falling due within one year

7

(12,815

)

(34,615

)

NET CURRENT LIABILITIES

(3,063

)

(26,362

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

167,437

144,138

CREDITORS

Amounts falling due after more than one
year

8

(35,134

)

(39,319

)

PROVISIONS FOR LIABILITIES

(16,464

)

(16,464

)

NET ASSETS

115,839

88,355

CAPITAL AND RESERVES

Called up share capital

400

Fair value reserve

70,190

Retained earnings

45,249

17,765

115,839

88,355

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 August 2026 and were signed on its behalf by:

P T Rimmer - Director

1.	STATUTORY INFORMATION

Revive Property Holdings 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:

11757753

Registered office:

3 County Road

Walton

Liverpool

Merseyside

L4 3QA

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

The financial statements contain information about Revive Property Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(i) Valuation of investment property

The investment property is stated in the balance sheet at fair value, based on the valuation performed by the directors. The directors are of the opinion that the year-end valuation is not materially different to current market price observed.

REVENUE RECOGNITION

Turnover is measured at the fair value of the consideration of rent received or receivable, excluding discounts, rebates and other sales taxes.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

500

NET BOOK VALUE

At 30 April 2026

500

At 30 April 2025

500

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

170,000

NET BOOK VALUE

At 30 April 2026

170,000

At 30 April 2025

170,000

The investment property has been valued by the directors during the year, this is considered the fair value at 30 April 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Amounts owed by group undertakings

2,351

-

Other debtors

680

6,130

3,031

6,130

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Bank loans and overdrafts

4,439

3,608

Amounts owed to group undertakings

-

27,249

Taxation and social security

1,756

1,408

Other creditors

6,620

2,350

12,815

34,615

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Bank loans

35,134

39,319

30.4.26

30.4.25

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans payable more than

5 years by instalments

14,945

22,911

14,945

22,911

The bank loans are secured by a charge over the company's investment property.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

S Rimmer

Balance outstanding at start of year

650

10,400

Amounts advanced

5,200

1,750

Amounts repaid

(10,000

)

(11,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(4,150

)

650

P T Rimmer

Balance outstanding at start of year

5,380

15,580

Amounts advanced

5,200

1,300

Amounts repaid

(10,000

)

(11,500

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

580

5,380

The amounts are unsecured, interest-free and repayable on demand.

10.	RELATED PARTY DISCLOSURES

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.

All transactions undertaken with the directors are deemed to be conducted under normal market conditions and/or are not material.

11.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.