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Registered number: 12121140
Roach Properties Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Clouders (Audit & Accounts) Ltd
Charter House, 103-105 Leigh Road
Leigh-On-Sea
SS9 1JL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12121140
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,899 29,423
Investment Properties 5 300,000 300,000
323,899 329,423
CURRENT ASSETS
Debtors 6 38,239 23,537
Cash at bank and in hand 180 1,090
38,419 24,627
Creditors: Amounts Falling Due Within One Year 7 (248,592 ) (225,931 )
NET CURRENT ASSETS (LIABILITIES) (210,173 ) (201,304 )
TOTAL ASSETS LESS CURRENT LIABILITIES 113,726 128,119
Creditors: Amounts Falling Due After More Than One Year 8 (210,789 ) (210,789 )
NET LIABILITIES (97,063 ) (82,670 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 10 90,000 90,000
Profit and Loss Account (187,163 ) (172,770 )
SHAREHOLDERS' FUNDS (97,063) (82,670)
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For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Carol Carr
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Roach Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12121140 . The registered office is Charter House, 103-105 Leigh Road, Leigh-On-Sea, Essex, SS9 1JL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate due to the ongoing financial support of the director.
2.3. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements 10% on cost
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on cost
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 1)
- 1
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4. Tangible Assets
Land & Property
Improvements Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 19,235 21,803 3,922 44,960
As at 31 July 2024 19,235 21,803 3,922 44,960
Depreciation
As at 1 August 2023 1,924 10,454 3,159 15,537
Provided during the period 1,923 2,838 763 5,524
As at 31 July 2024 3,847 13,292 3,922 21,061
Net Book Value
As at 31 July 2024 15,388 8,511 - 23,899
As at 1 August 2023 17,311 11,349 763 29,423
5. Investment Property
2024
£
Fair Value
As at 1 August 2023 and 31 July 2024 300,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2024 2023
£ £
Cost 210,000 210,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 38,239 23,537
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 853
Other creditors 248,592 222,618
Taxation and social security - 2,460
248,592 225,931
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Mortgages 210,789 210,789
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Reserves
Fair Value Reserve
£
As at 1 August 2023 90,000
As at 31 July 2024 90,000
11. Related Party Transactions
The director of the company currently resides in an investment property owned by the company. Rent is paid at the full market rate. During the year, the cost of this rent amounted to £15,600 (2023 - £15,600).
RE House LimitedThe director of the company is also the director of RE House Limited. The company maintains a loan account with RE House Limited. At the year-end, the balance was £173,030 (2023 - £137,507) and is shown in other creditors.

RE House Limited

The director of the company is also the director of RE House Limited. The company maintains a loan account with RE House Limited. At the year-end, the balance was £173,030 (2023 - £137,507) and is shown in other creditors.

Times and Space LtdThe director of the company is also the director of Times and Space Ltd. The company maintains a loan account with Times and Space Ltd. At the year-end, the balance was £32,692 (2023 - £18,590) and is shown in other debtors.

Times and Space Ltd

The director of the company is also the director of Times and Space Ltd. The company maintains a loan account with Times and Space Ltd. At the year-end, the balance was £32,692 (2023 - £18,590) and is shown in other debtors.

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