REGISTERED NUMBER: SC785951 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 13 OCTOBER 2023 TO 31 JANUARY 2025

FOR

ROSLEVAN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P A Hannay

REGISTERED OFFICE:

C/o Cloch Solicitors

94 Hope Street

United Kingdom

Glasgow

G2 6PH

REGISTERED NUMBER:

SC785951 (Scotland)

ACCOUNTANTS:

Kean Jarman & Company

Chartered Accountants

27 Ingram Street

Glasgow

G1 1HA

FIXED ASSETS

Investment property

4

214,425

CURRENT ASSETS

Debtors

5

250

Cash in hand

1

251

CREDITORS

Amounts falling due within one year

6

219,362

NET CURRENT LIABILITIES

(219,111

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,686

)

CAPITAL AND RESERVES

Called up share capital

7

1

Retained earnings

(4,687

)

SHAREHOLDERS' FUNDS

(4,686

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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.

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 director and authorised for issue on 20 June 2025 and were signed by:

P A Hannay - Director

1.	STATUTORY INFORMATION

Roslevan Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Taxation

Taxation for the period 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 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 period 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 period was NIL.

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

214,425

At 31 January 2025

214,425

NET BOOK VALUE

At 31 January 2025

214,425

The director of the company is of the opinion that the fair value of the investment property at the year end is not considered to be significantly different from the historical cost value of £214,425.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

250

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

217,789

Directors' current accounts

73

Accrued expenses

1,500

219,362

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

1

1

1 Ordinary share of 1 was allotted and fully paid for cash at par during the period.

8.	RELATED PARTY DISCLOSURES

The company director was owed £73 at the year end. This was the maximum amount outstanding during the year.

The company owed £217,789 to its parent company Cloch Solicitors Ltd. This was the maximum amount outstanding during the year.