REGISTERED NUMBER: 01170685 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rootwalk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P Braterman

R M Lansey

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

REGISTERED NUMBER:

01170685 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Investment property

5

1,100,000

1,100,000

CURRENT ASSETS

Debtors

6

11,815

14,651

Cash at bank

134,578

135,361

146,393

150,012

CREDITORS

Amounts falling due within one year

7

62,082

63,454

NET CURRENT ASSETS

84,311

86,558

TOTAL ASSETS LESS CURRENT LIABILITIES

1,184,311

1,186,558

CREDITORS

Amounts falling due after more than one year

8

(150,000

)

(150,000

)

PROVISIONS FOR LIABILITIES

(161,218

)

(122,525

)

NET ASSETS

873,093

914,033

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

830,898

869,590

Retained earnings

42,095

44,343

SHAREHOLDERS' FUNDS

873,093

914,033

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mrs P Braterman - Director

1.	STATUTORY INFORMATION

Rootwalk 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the recognition of certain financial assets and liabilities measured at fair value.

Turnover

Turnover represents rent receivable during the year.

Investment property

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. Investment properties are measured at fair value. The surplus or deficit arising on the revaluation of investment properties at their fair values are recognised in the income statement.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,100,000

NET BOOK VALUE

At 31 March 2025

1,100,000

At 31 March 2024

1,100,000

The investment properties are valued annually by the directors on an open market existing use basis.

The historical cost of the investment properties amount to £107,885 (2024 - £107,885).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

11,815

14,651

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

17,238

18,051

Taxation and social security

24,030

25,087

Other creditors

20,814

20,316

62,082

63,454

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed to group undertakings

150,000

150,000

9.

RESERVES

Fair

value

reserve

£

At 1 April 2024

869,590

Deferred tax provision

(38,692

)

At 31 March 2025

830,898

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling company is Pomson Property Co. Limited.