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REGISTERED NUMBER: 09362270 (England and Wales)












Rogill Properties Limited

Unaudited Financial Statements

for the Year Ended 31 March 2024






Rogill Properties Limited (Registered number: 09362270)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Rogill Properties Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: R H Derryman Esq
Mrs G A Derryman
Mrs L E Derryman-Warren





REGISTERED OFFICE: Lower Croan
Sladebridge
WADEBRIDGE
Cornwall
PL27 6JH





REGISTERED NUMBER: 09362270 (England and Wales)





ACCOUNTANTS: ATC Advisors
Chartered Accountants
Unit 2 Dunheved Court
Pennygillam Way
LAUNCESTON
Cornwall
PL15 7ED

Rogill Properties Limited (Registered number: 09362270)

Statement of Financial Position
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 334 445
Investment property 5 1,178,999 1,178,999
1,179,333 1,179,444

CURRENT ASSETS
Debtors 6 10,737 10,167
Cash at bank 3,145 438
13,882 10,605
CREDITORS
Amounts falling due within one year 7 551,332 518,364
NET CURRENT LIABILITIES (537,450 ) (507,759 )
TOTAL ASSETS LESS CURRENT LIABILITIES 641,883 671,685

CREDITORS
Amounts falling due after more than one year 8 639,630 664,144
NET ASSETS 2,253 7,541

CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 2,251 7,539
SHAREHOLDERS' FUNDS 2,253 7,541

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

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 19 July 2024 and were signed on its behalf by:




R H Derryman Esq - Director


Rogill Properties Limited (Registered number: 09362270)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Rogill Properties 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance

Investment property
Investment property has been included in the accounts using the cost model due to undue costs to revalue the property to fair value. No depreciation has been charged due to the market value of the property being equal to or in excess of the cost.

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 1 (2023 - 1 ) .

Rogill Properties Limited (Registered number: 09362270)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2023
and 31 March 2024 2,500
DEPRECIATION
At 1 April 2023 2,055
Charge for year 111
At 31 March 2024 2,166
NET BOOK VALUE
At 31 March 2024 334
At 31 March 2023 445

5. INVESTMENT PROPERTY
Total
£   
COST
At 1 April 2023
and 31 March 2024 1,178,999
NET BOOK VALUE
At 31 March 2024 1,178,999
At 31 March 2023 1,178,999

Investment property has been included at cost. This has been frozen upon transition to FRS 102 Section 1A.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 4,777 4,357
Other debtors 5,960 5,810
10,737 10,167

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 7,952 1,139
Other creditors 543,380 517,225
551,332 518,364

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 639,630 664,144

Rogill Properties Limited (Registered number: 09362270)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 611,139 611,139

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loan 675,532 711,434

The bank loan is secured by a fixed and floating charged on the assets of the company.