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Registered number: 00171608










THE ROSSETT PARK LAND COMPANY LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 30 June 2024

 
THE ROSSETT PARK LAND COMPANY LIMITED
Registered number: 00171608

STATEMENT OF FINANCIAL POSITION
As at 30 June 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
3,900
3,900

  
3,900
3,900

Current assets
  

Debtors: amounts falling due within one year
 5 
800
800

Cash at bank and in hand
 6 
3,067
3,138

  
3,867
3,938

Creditors: amounts falling due within one year
 7 
(396)
(1,177)

Net current assets
  
 
 
3,471
 
 
2,761

Total assets less current liabilities
  
7,371
6,661

  

Net assets
  
7,371
6,661

Page 1

 
THE ROSSETT PARK LAND COMPANY LIMITED
Registered number: 00171608
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
As at 30 June 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
  
530
530

Revaluation reserve
 8 
3,380
3,380

Profit and loss account
 8 
3,461
2,751

  
7,371
6,661


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 January 2025.




P.W. Leary
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
THE ROSSETT PARK LAND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 June 2024

1.


General information

The company is a private limited company limited by shares, which is incorporated under the Companies Act 2006 and registered in England (No. 00171608). The registered office is c/o Langtons, 11th Floor The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.
The financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of a property holding company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in British pound sterling (GBP).

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Valuation of investments

Investments comprise freehold land at a valuation; the land is not depreciated.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
THE ROSSETT PARK LAND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 June 2024

2.Accounting policies (continued)

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.



3.


Employees




The Company has no employees who did not receive any remuneration (2023 - £NIL).

The average monthly number of employees during the year was 0 (2023 - 0).


4.


Fixed asset investments





Freehold property

£



Cost or valuation


At 1 July 2023
3,900



At 30 June 2024
3,900




Freehold property comprises land which is not depreciated. It was revalued prior to 30 June 1948; the name of the valuer and the basis of the valuation are not known. The original cost of the land was £520 (2023: £520).
If the land and buildings had not been included at valuation they would have been included under the historical cost convention at a net book value of £520 (
2023: £520).

Page 4

 
THE ROSSETT PARK LAND COMPANY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 June 2024

5.


Debtors

2024
2023
£
£


Prepayments and accrued income
800
800

800
800



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,067
3,138

3,067
3,138



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
152
96

Accruals and deferred income
244
1,081

396
1,177



8.


Reserves

Revaluation reserve

The revaluation reserves is comprised of amounts relating to the revaluation of land.

Profit & loss account

The profit and loss reserves comprises of retained profits less losses and dividends paid.


9.


Contingent liabilities

The company has given a charge over its freehold property in respect of the bank borrowings of Marine A.F.C. for an amount not exceeding £25,000.

 
Page 5