2023-04-012024-03-312024-03-31false12539841ROIG PROPERTY INVESTMENTS 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ROIG PROPERTY INVESTMENTS LIMITED

Registered Number
12539841
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ROIG PROPERTY INVESTMENTS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

ROIG, William Caesar

Registered Address

42 Moss Close
Pinner
HA5 3AY

Registered Number

12539841 (England and Wales)
ROIG PROPERTY INVESTMENTS LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3661,207661,207
661,207661,207
Current assets
Debtors185,28783,072
Cash at bank and on hand5,388209,460
190,675292,532
Creditors amounts falling due within one year5(158,609)(422,997)
Net current assets (liabilities)32,066(130,465)
Total assets less current liabilities693,273530,742
Creditors amounts falling due after one year6(531,032)(369,475)
Provisions for liabilities(30,020)(30,020)
Net assets132,221131,247
Capital and reserves
Called up share capital100100
Profit and loss account132,121131,147
Shareholders' funds132,221131,247
The financial statements were approved and authorised for issue by the Director on 15 October 2024, and are signed on its behalf by:
ROIG, William Caesar
Director
Registered Company No. 12539841
ROIG PROPERTY INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 23661,207
At 31 March 24661,207
Net book value
At 31 March 24661,207
At 31 March 23661,207
4.Revaluation of fixed asset investments
The investment properties have been revalued, based on the director's valuation, to reflect their open market value as at the balance sheet date. The valuation was made by reference to market evidence of transaction prices for similar properties.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables1,812221
Taxation and social security228842
Other creditors155,369419,644
Accrued liabilities and deferred income1,2002,290
Total158,609422,997
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts192,825192,825
Amounts owed to related parties195,000-
Other creditors143,207176,650
Total531,032369,475
Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after 5 years
Long term Loans of £294,175 (£294,175 - 31 03 2023) payable other than by instalments are secured against the investment properties