Realto Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13828285 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Realto Holdings Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S E Holder

M D Holder

REGISTERED OFFICE:

12 - 13 The Oaks

Clews Road

Redditch

B98 7ST

REGISTERED NUMBER:

13828285 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

12-13 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Investment property

4

2,350,000

CURRENT ASSETS

Debtors

12,744

-

Cash at bank

2,408

2,475

15,152

2,475

CREDITORS

Amounts falling due within one year

326,243

296,076

NET CURRENT LIABILITIES

(311,091

)

(293,601

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,038,909

2,056,399

CREDITORS

Amounts falling due after more than one
year

5

(993,375

)

(993,375

)

PROVISIONS FOR LIABILITIES

(257,064

)

(257,064

)

NET ASSETS

788,470

805,960

CAPITAL AND RESERVES

Called up share capital

8

2

Fair value reserve

9

771,191

Retained earnings

17,277

34,767

SHAREHOLDERS' FUNDS

788,470

805,960

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 June 2026 and were signed on its behalf by:

M D Holder - Director

1.	STATUTORY INFORMATION

Realto Holdings 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 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.

Investment property

Investment property is shown at the most recent valuation and the revaluation of investment property has been considered for the year ended 31 January 2026.

Current market conditions indicate that the total property held has a fair value of £2,350,000 (2025: £2,350,000).

Any revaluation adjustments in the year have been reflected in the profit and loss account and fair value reserve accordingly.

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 2 (2025 - NIL ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

2,350,000

NET BOOK VALUE

At 31 January 2026

2,350,000

At 31 January 2025

2,350,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2024

842,358

Valuation in 2025

185,896

Cost

1,321,746

2,350,000

If land and buildings had not been revalued they would have been included at the following historical cost:

31.1.26

31.1.25

£

Cost

1,321,746

Land and buildings were valued on a fair value basis on 31 January 2026 by comparing local property valuations .

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS

31.1.26

31.1.25

£

Repayable by instalments

Bank loans more than 5 years

by instalments

993,375

6.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalments

993,375

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

Bank loans

993,375

The property held within investment property is secured by way of fixed and floating charges held over the property.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

2

Ordinary

£1

2

9.

RESERVES

Fair

value

reserve

£

At 1 February 2025

and 31 January 2026

771,191

10.	RELATED PARTY DISCLOSURES

The directors and controlling parties, M D Holder and Mrs S E Holder are also the sole directors and controlling parties of Avonside Homes Limited.

During the year expenditure amounting to £31,500 (2025: £314,104) was incurred by Avonside Homes Limited in relation to work carried out on the property held in investment property.

At the statement of financial position date within debtors is a balance amounting to £12,744 due from Avonside Homes Limited to the company.

11.	CONTROLLING PARTY

The controlling parties are the directors by virtue of their ownership of 100% of the issued share capital in the company.