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REGISTERED NUMBER: 11809176 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 26 FEBRUARY 2025

FOR

ROOPUN PROPERTIES LIMITED

ROOPUN PROPERTIES LIMITED (REGISTERED NUMBER: 11809176)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 FEBRUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROOPUN PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 26 FEBRUARY 2025







DIRECTOR: D Roopun





REGISTERED OFFICE: The Coppings
53 Tekels Avenue
Camberley
Surrey
GU15 2LB





REGISTERED NUMBER: 11809176 (England and Wales)





ACCOUNTANTS: Galloways Accounting (Hove) Limited
15 West Street
Brighton
East Sussex
BN1 2RL

ROOPUN PROPERTIES LIMITED (REGISTERED NUMBER: 11809176)

BALANCE SHEET
26 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 9,251,814 9,014,001

CURRENT ASSETS
Debtors 5 865,530 1,081,263
Cash at bank 353,582 44,369
1,219,112 1,125,632
CREDITORS
Amounts falling due within one year 6 4,416,907 4,157,941
NET CURRENT LIABILITIES (3,197,795 ) (3,032,309 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,054,019 5,981,692

PROVISIONS FOR LIABILITIES 259,793 -
NET ASSETS 5,794,226 5,981,692

CAPITAL AND RESERVES
Called up share capital 4,356,411 4,356,411
Fair value reserve 7 779,378 1,033,626
Retained earnings 658,437 591,655
5,794,226 5,981,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 26 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 26 February 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 1 August 2025 and were signed by:





D Roopun - Director


ROOPUN PROPERTIES LIMITED (REGISTERED NUMBER: 11809176)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 26 FEBRUARY 2025


1. STATUTORY INFORMATION

Roopun 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Based on the director's continued support and review of the company's expected performance and projected cash flows, the company is expected to meet its liabilities as they fall due for a period of at least 12 months from the date of the approval of these financial statements. Therefore. the director has concluded that the going concern basis of preparation of these financial statements is appropriate.

Turnover
Turnover consists of property rental income which is payable in advance and is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Investment property
Investment properties are initially measured at cost and subsequently measured at fair value. Changes in fair value are recognised in profit or loss, and subsequently taken to a separate fair value reserve.

Taxation
Taxation for the year 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 yearyear 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

The average number of employees during the year was NIL (2024 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 27 February 2024 9,014,001
Additions 988,489
Disposals (737,335 )
Revaluations (13,341 )
At 26 February 2025 9,251,814
NET BOOK VALUE
At 26 February 2025 9,251,814
At 26 February 2024 9,014,001

ROOPUN PROPERTIES LIMITED (REGISTERED NUMBER: 11809176)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 26 FEBRUARY 2025


4. INVESTMENT PROPERTY - continued

Fair value at 26 February 2025 is represented by:
£   
Valuation in 2024 842,192
Valuation in 2025 (13,341 )
Cost 8,422,963
9,251,814

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 865,530 865,530
Deferred tax asset - 215,733
865,530 1,081,263

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 5,014 13,289
Amounts owed to group undertakings 4,130,906 3,774,827
Tax 85,408 46,215
Other creditors 5,760 4,754
Directors' loan accounts 186,880 316,143
Accrued expenses 2,939 2,713
4,416,907 4,157,941

7. RESERVES

The cumulative revaluation gains and losses in respect of land and buildings, except revaluation gains and losses recognised in profit or loss.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, D Roopun increased his loan to the company. As at 28 February 2025, the company owed him £186,880 (2024: £316,143). This balance represented the maximum amount outstanding during the year and is repayable on demand. Interest has been charged on the loan at 6%.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D Roopun and Mrs C Roopun.