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Company Registration No. 04174423 (England and Wales)
Rosh Investments Limited Filleted Accounts for the year ended 31 March 2023
Rosh Investments Limited Filleted Accounts Contents
Page
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Rosh Investments Limited Company Information for the year ended 31 March 2023
Directors
E. Mizrachi N. Alkalay
Secretary
N. Alkalay
Company Number
04174423 (England and Wales)
Registered Office
116 Totteridge Lane Totteridge London N20 8JH United Kingdom
Accountants
Lacome & Co Chartered Accountants Sapphire House 73 St.Margarets Avenue London N20 9LD
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Rosh Investments Limited Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,647 
20,862 
Investment property
5,808,686 
5,591,926 
5,824,333 
5,612,788 
Current assets
Debtors
76,602 
62,382 
Cash at bank and in hand
191,834 
341,762 
268,436 
404,144 
Creditors: amounts falling due within one year
(228,326)
(405,545)
Net current assets/(liabilities)
40,110 
(1,401)
Total assets less current liabilities
5,864,443 
5,611,387 
Creditors: amounts falling due after more than one year
(5,619,804)
(5,243,165)
Net assets
244,639 
368,222 
Capital and reserves
Called up share capital
998 
998 
Profit and loss account
243,641 
367,224 
Shareholders' funds
244,639 
368,222 
For the year ending 31 March 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by
N. Alkalay Director Company Registration No. 04174423
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Rosh Investments Limited Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Rosh Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 04174423. The registered office is 116 Totteridge Lane, Totteridge, London, N20 8JH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover represents net invoiced fees receivable, excluding Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2022
56,570 
11,056 
67,626 
At 31 March 2023
56,570 
11,056 
67,626 
Depreciation
At 1 April 2022
36,154 
10,610 
46,764 
Charge for the year
5,104 
111 
5,215 
At 31 March 2023
41,258 
10,721 
51,979 
Net book value
At 31 March 2023
15,312 
335 
15,647 
At 31 March 2022
20,416 
446 
20,862 
5
Investment property
2023 
£ 
Fair value at 1 April 2022
5,591,926 
Additions
216,760 
At 31 March 2023
5,808,686 
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Rosh Investments Limited Notes to the Accounts for the year ended 31 March 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,756 
2,942 
Other debtors
70,846 
59,440 
76,602 
62,382 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
126,635 
Taxes and social security
380 
18,399 
Other creditors
216,103 
212,318 
Loans from directors
6,430 
42,430 
Accruals
5,413 
5,763 
228,326 
405,545 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,619,804 
5,243,165 
The bank loans are secured by way of a First Legal Charge on the Company's Freehold properties.
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
499 A Ordinary shares of £1 each
499 
499 
499 B Ordinary shares of £1 each
499 
499 
998 
998 
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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