Prime Market Rentals Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 12112136

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		62,379		136,510
Tangible Assets	5		2,064		2,892
Investment Properties	6		4,937,804		5,130,852

			5,002,247		5,270,254
CURRENT ASSETS
Cash at bank and in hand		62,508		52,192

		62,508		52,192
Creditors: Amounts Falling Due Within One Year	8	(38,545 )		(10,111 )

NET CURRENT ASSETS (LIABILITIES)			23,963		42,081

TOTAL ASSETS LESS CURRENT LIABILITIES			5,026,210		5,312,335

Creditors: Amounts Falling Due After More Than One Year	9		(2,252,486 )		(2,333,453 )

NET ASSETS			2,773,724		2,978,882

CAPITAL AND RESERVES
Called up share capital	10		100		100
Share premium account			2,943,518		2,943,518
Income Statement			(169,894 )		35,264

SHAREHOLDERS' FUNDS			2,773,724		2,978,882

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Prime Market Rentals Limited

Statement of Financial Position (continued)

As At 31 July 2026

For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr S Payne

Director

29 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Prime Market Rentals Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12112136 . The registered office is 2 Gilbert Road, St Leonards On Sea, East Sussex, TN38 0RH.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially recognised at cost. After recognition, these are accounted for under the IAS 38 revaluation model on the basis there is an active market for the transfer and sale of the asset the company holds. The intangible asset is carried at its revalued amount which is its fair value at the date of revaluation less any subsequent accumulated impairment loss.

An increase in fair value is recorded first through Profit or Loss in respect of any previous impairment recognised being reversed, with any further gains being recognised through Other Comprehensive Income. A decrease in fair value is recorded first through Other Comprehensive Income in respect of any previous gains recognised being reversed, with any further impairment being recognised through Profit or Loss.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance basis
Equipment	33% reducing balance basis

2.5. 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 income statement.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Crypto currency
	£
Cost or Valuation
As at 1 August 2025	136,510
Revaluations	(67,503 )
Disposals	(6,628 )

As at 31 July 2026	62,379

Net Book Value
As at 31 July 2026	62,379

As at 1 August 2025	136,510

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Prime Market Rentals Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

Intangible assets relate to Crypto Currency held by the company. Based on the market value, this was revalued at 31 July 2026 to its fair value of £62,379. If this was included in the balance sheet on a historical cost basis, then the carrying amount would be £93,372.

5. Tangible Assets

	Motor Vehicles	Equipment	Total
	£	£	£
Cost
As at 1 August 2025	4,000	2,087	6,087

As at 31 July 2026	4,000	2,087	6,087

Depreciation
As at 1 August 2025	2,418	777	3,195
Provided during the period	396	432	828

As at 31 July 2026	2,814	1,209	4,023

Net Book Value
As at 31 July 2026	1,186	878	2,064

As at 1 August 2025	1,582	1,310	2,892

6. Investment Property

	2026
	£
Fair Value
As at 1 August 2025	5,130,852
Disposals	(193,048 )

As at 31 July 2026	4,937,804

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 July 2026 by Mr S Payne, director. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

7. Debtors

	2026	2025
	£	£
Due within one year

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	16,036	9,579
Other creditors	21,235	532
Taxation and social security	1,274	-

	38,545	10,111

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Prime Market Rentals Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	16,935
Mortgages	2,252,486	2,316,518

	2,252,486	2,333,453

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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