IRIS Accounts Production v25.2.0.378 SC666768 director 1.6.24 31.5.25 31.5.25 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC666768 2024-05-31 SC666768 2025-05-31 SC666768 2024-06-01 2025-05-31 SC666768 2023-05-31 SC666768 2023-06-01 2024-05-31 SC666768 2024-05-31 SC666768 ns15:Scotland 2024-06-01 2025-05-31 SC666768 ns14:PoundSterling 2024-06-01 2025-05-31 SC666768 ns10:Director1 2024-06-01 2025-05-31 SC666768 ns10:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC666768 ns10:SmallEntities 2024-06-01 2025-05-31 SC666768 ns10:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC666768 ns10:SmallCompaniesRegimeForDirectorsReport 2024-06-01 2025-05-31 SC666768 ns10:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC666768 ns10:FullAccounts 2024-06-01 2025-05-31 SC666768 ns10:RegisteredOffice 2024-06-01 2025-05-31 SC666768 ns5:CurrentFinancialInstruments 2025-05-31 SC666768 ns5:CurrentFinancialInstruments 2024-05-31 SC666768 ns5:Non-currentFinancialInstruments 2025-05-31 SC666768 ns5:Non-currentFinancialInstruments 2024-05-31 SC666768 ns5:ShareCapital 2025-05-31 SC666768 ns5:ShareCapital 2024-05-31 SC666768 ns5:SharePremium 2025-05-31 SC666768 ns5:SharePremium 2024-05-31 SC666768 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-05-31 SC666768 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-05-31 SC666768 ns5:RetainedEarningsAccumulatedLosses 2025-05-31 SC666768 ns5:RetainedEarningsAccumulatedLosses 2024-05-31 SC666768 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-05-31 SC666768 ns10:Director1 1 2024-05-31 SC666768 ns10:Director1 1 2023-05-31 SC666768 ns10:Director1 1 2024-06-01 2025-05-31 SC666768 ns10:Director1 1 2023-06-01 2024-05-31 SC666768 ns10:Director1 1 2025-05-31 SC666768 ns10:Director1 1 2024-05-31

REGISTERED NUMBER: SC666768 (Scotland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| ROSWELL CA LTD |

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROSWELL CA LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | J R Craig

| REGISTERED OFFICE: | Prism House

| Rankine Avenue

| East Kilbride

| G75 0QF

| REGISTERED NUMBER: | SC666768 (Scotland)

| ACCOUNTANTS: | McDaid & Partners

| Stanley House

| 69/71 Hamilton Road

| Motherwell

| Lanarkshire

| ML1 3DG

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

BALANCE SHEET

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 1,471,360 |  | 1,444,771 |  |

CURRENT ASSETS

Cash at bank | 22,958 |  | 29,467 |  |

CREDITORS

Amounts falling due within one year | 5 | 13,757 |  | 12,347 |  |

NET CURRENT ASSETS | 9,201 |  | 17,120 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,480,561 |  | 1,461,891 |  |

CREDITORS

Amounts falling due after more than one year | 6 | (872,593 | ) | (916,464 | ) |

PROVISIONS FOR LIABILITIES | (53,399 | ) | (46,648 | ) |

NET ASSETS | 554,569 |  | 498,779 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Share premium | 228,589 |  | 228,589 |  |

Fair value reserve | 8 | 222,589 |  | 196,000 |  |

Retained earnings | 103,191 |  | 73,990 |  |

554,569 |  | 498,779 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

BALANCE SHEET - continued

31 MAY 2025

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 3 October 2025 and were signed by:

J R Craig - Director

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Roswell CA 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 as modified by the revaluation of certain assets.

| 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 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 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.

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial instruments

| Trade debtors

| Trade debtors are amounts due from customers for goods or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Trade Creditors

| Trade creditors are amounts due to suppliers for goods or services obtained in the ordinary course of business.

| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

| Cash

| Cash and cash equivalents are basic financial assets and include cash on hand, deposits held at call with banks, other short-term liquid investments and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 June 2024 | 1,444,771 |  |

| Revaluations | 26,589 |  |

| At 31 May 2025 | 1,471,360 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,471,360 |  |

| At 31 May 2024 | 1,444,771 |  |

| Fair value at 31 May 2025 is represented by:

£ |

| Valuation in 2021 | 55,000 |  |

| Valuation in 2022 | 86,380 |  |

| Valuation in 2023 | 54,620 |  |

| Valuation in 2025 | 26,589 |  |

| Cost | 1,248,771 |  |

1,471,360 |  |

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | INVESTMENT PROPERTY - continued

| If Investment property had not been revalued 2025 would have been included at the following historical cost:

| 31.5.25 |  | 31.5.24

£ | £ |

| Cost | 1,248,771 |  | 1,248,771 |  |

| Investment property was valued on an open market basis basis on 31 May 2025 by Director JR Craig .

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Taxation and social security | 11,983 |  | 11,027 |  |

| Other creditors | 1,774 |  | 1,320 |  |

13,757 |  | 12,347 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Other creditors | 872,593 |  | 916,464 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Mortgage | 727,705 |  | 727,725 |  |

7. | SECURED DEBTS

| Charter Court Financial Services trading as Precise Mortgages have a charge over the whole of the property at 5/3 356 Pollockshaws Road, Glasgow.

| Aldermore Bank PLC have a charge over the whole of the freehold property at 12 Peacock Drive, Great Yarmouth.

8. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 June 2024 | 196,000 |  |

| Fair value reserve | 26,589 |  |

| At 31 May 2025 | 222,589 |  |

| ROSWELL CA LTD (REGISTERED NUMBER: SC666768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

| 31.5.25 |  | 31.5.24

£ | £ |

| J R Craig

| Balance outstanding at start of year | 104,395 |  | 130,654 |  |

| Amounts advanced | 21,150 |  | 14,184 |  |

| Amounts repaid | - |  | (40,443 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 125,545 |  | 104,395 |  |

| Loans from director are interest free and repayable upon demand.