Raan Investments Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Raan Investments Ltd for the year ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Raan Investments Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Raan Investments Ltd , as a body, in accordance with the terms of our engagement letter dated 24 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Raan Investments Ltd and state those matters that we have agreed to state to the directors of Raan Investments Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Raan Investments Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Raan Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Raan Investments Ltd . You consider that Raan Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Raan Investments Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24th November 2025

Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2, The Colony Wilmslow

Altrincham Road

Wilmslow

Cheshire

SK9 4LY

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Raan Investments Ltd

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 04933814

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,839		25,816
Investment Properties	5		11,247,082		11,220,122

			11,267,921		11,245,938
CURRENT ASSETS
Debtors	6	888,090		888,071
Cash at bank and in hand		360,055		24,063

		1,248,145		912,134
Creditors: Amounts Falling Due Within One Year	7	(211,235 )		(764,989 )

NET CURRENT ASSETS (LIABILITIES)			1,036,910		147,145

TOTAL ASSETS LESS CURRENT LIABILITIES			12,304,831		11,393,083

Creditors: Amounts Falling Due After More Than One Year	8		(7,200,709 )		(6,235,474 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(985,395 )		(1,020,866 )

NET ASSETS			4,118,727		4,136,743

CAPITAL AND RESERVES
Called up share capital	10		1,000		1,000
Fair value reserve			3,925,742		3,925,742
Profit and Loss Account			191,985		210,001

SHAREHOLDERS' FUNDS			4,118,727		4,136,743

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Raan Investments Ltd

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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 Profit and Loss Account.

On behalf of the board

Mrs Aarti Takiar

Director

24th November 2025

The notes on pages 4 to 6 form part of these financial statements.

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Raan Investments Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Raan Investments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04933814 . The registered office is Unit 1 A Empress Business Centre, 380 Chester Road, Manchester, M16 9EA.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	33% Straight line

2.4. 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. Movements in fair value are recognised in the profit and loss account and the fair value reserve account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2023: 9)

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Raan Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2024	169,239	8,122	177,361
Additions	646	1,899	2,545

As at 31 December 2024	169,885	10,021	179,906

Depreciation
As at 1 January 2024	144,827	6,718	151,545
Provided during the period	6,216	1,306	7,522

As at 31 December 2024	151,043	8,024	159,067

Net Book Value
As at 31 December 2024	18,842	1,997	20,839

As at 1 January 2024	24,412	1,404	25,816

5. Investment Property

	2024
	£
Fair Value
As at 1 January 2024	11,220,122
Additions	26,960

As at 31 December 2024	11,247,082

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	27,433	19,571
Other debtors	63,051	55,525

	90,484	75,096
Due after more than one year
Other debtors	797,606	812,975

	888,090	888,071

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,082	27,398
Bank loans and overdrafts	9,213	10,200
Other loans	10,385	18,730
Other creditors	146,440	675,622
Taxation and social security	39,115	33,039

	211,235	764,989

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Raan Investments Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

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

	2024	2023
	£	£
Bank loans	7,200,709	6,235,474

9. Secured Creditors

There is a fixed and floating charge registered at Companies House over the undertaking of property and assets present and future, Of the creditors the following amounts are secured.

	2024		2023
	£		£
Bank loans and overdrafts	7,195,067		6,221,607

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1,000	1,000

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