REGISTERED NUMBER: 16402284 (England and Wales)

R&C PROPERTY INVESTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 APRIL 2025 TO 30 APRIL 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J P Bennett

REGISTERED OFFICE:

International House

100 Menzies Road

St. Leonards-On-Sea

East Sussex

TN38 9BB

REGISTERED NUMBER:

16402284 (England and Wales)

ACCOUNTANTS:

Redpoll Enterprises Limited

Hilden Park House

79 Tonbridge Road

Hildenborough

Kent

TN11 9BH

FIXED ASSETS

Investment property

4

158,087

CURRENT ASSETS

Debtors

2,330

Cash at bank

2,258

4,588

CREDITORS

Amounts falling due within one year

55,000

NET CURRENT LIABILITIES

(50,412

)

TOTAL ASSETS LESS CURRENT LIABILITIES

107,675

CREDITORS

Amounts falling due after more than one year

5

107,985

NET LIABILITIES

(310

)

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

(312

)

SHAREHOLDERS' FUNDS

(310

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Balance Sheet for the period ended 30 April 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 director and authorised for issue on 30 October 2026 and were signed by:

R J P Bennett - Director

1.	STATUTORY INFORMATION

R&C Property Investors 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.

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.

Turnover

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

Turnover is measured at the value of the consideration received or receivable, net of discounts, for the rental income received.

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.

In accordance with the FRS 102, the company's properties are held for long-term investment and are included in the Balance Sheet at their open market values. The surplus or deficit on annual revaluation of such properties is transferred to the investment property revaluation reserve.

No depreciation is provided on freehold investment properties and this is considered to be a departure from the Companies Act 2006, that requires the systematic depreciation of any fixed asset that has a limited useful economic life. The directors consider that this policy is necessary in order that the Financial Statements may give a true and fair view because current values and changes in current values are of prime importance rather than the systematic annual depreciation. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

Acquisitions and disposals of freehold properties are respectively treated as additions and disposals in the accounting year in which the purchase contract is signed.

Taxation

Taxation for the period 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 period 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 period was NIL.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

158,087

At 30 April 2026

158,087

NET BOOK VALUE

At 30 April 2026

158,087

5.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

£

Repayable otherwise than by instalments

Mortgage

107,985