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REGISTERED NUMBER: 05204722 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ROSENEATH PROPERTIES LIMITED

ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSENEATH PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







Director: M S Bridge





Registered office: First Floor
44 High Street
Newport Pagnell
Buckinghamshire
MK16 8AQ





Registered number: 05204722 (England and Wales)





Accountants: Clark Pritchard
First Floor
44 High Street
Newport Pagnell
Buckinghamshire
MK16 8AQ

ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Investments 4 26 26
Investment property 5 192,746 -
192,772 26

Current assets
Stocks - 192,746
Debtors 6 83,550 217,837
Cash at bank 93,802 14,962
177,352 425,545
Creditors
Amounts falling due within one year 7 22,072 81,789
Net current assets 155,280 343,756
Total assets less current liabilities 348,052 343,782

Creditors
Amounts falling due after more than one
year

8

47,243

49,230
Net assets 300,809 294,552

Capital and reserves
Called up share capital 99 99
Retained earnings 300,710 294,453
Shareholders' funds 300,809 294,552

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)

BALANCE SHEET - continued
31 AUGUST 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 March 2025 and were signed by:





M S Bridge - Director


ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. Statutory information

Roseneath 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2023 - 2 ) .

ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. Fixed asset investments
Other
investments
£   
Cost
At 1 September 2023
and 31 August 2024 26
Net book value
At 31 August 2024 26
At 31 August 2023 26

5. Investment property
Total
£   
Fair value
Additions 192,746
At 31 August 2024 192,746
Net book value
At 31 August 2024 192,746

6. Debtors
2024 2023
£    £   
Amounts falling due within one year:
Amounts owed by participating interests 83,550 52,550

Amounts falling due after more than one year:
Amounts owed by participating interests - 165,287

Aggregate amounts 83,550 217,837

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 470 5,821
Taxation and social security 16,348 11,716
Other creditors 5,254 64,252
22,072 81,789

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 47,243 49,230

ROSENEATH PROPERTIES LIMITED (REGISTERED NUMBER: 05204722)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 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
Bank loans more 5 yr by instal 47,243 49,230

9. Ultimate controlling party

The ultimate controlling party is M S Bridge.