Roughton Moor Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08009942

ROUGHTON MOOR LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2025

ROUGHTON MOOR LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	4	988,391	725,302
Investments	5	3,300,000	3,300,000
		--------------	--------------
		4,288,391	4,025,302

Current Assets

Debtors	6	2,016,032	2,036,173
Cash at bank and in hand		4,569	141,096
		--------------	--------------
		2,020,601	2,177,269

Creditors: amounts falling due within one year	7	41,308		39,154
		--------------		--------------
Net Current Assets			1,979,293		2,138,115
			--------------		--------------
Total Assets Less Current Liabilities			6,267,684		6,163,417

Provisions

Taxation including deferred tax	6,250	6,250
	--------------	--------------
Net Assets	6,261,434	6,157,167
	--------------	--------------

ROUGHTON MOOR LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

	2025		2024
Note	£	£	£	£

Capital and Reserves

Called up share capital	100	100
Share premium account	1,649,901	1,649,901
Profit and loss account	4,611,433	4,507,166
	--------------	--------------
Shareholders Funds	6,261,434	6,157,167
	--------------	--------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 August 2025 , and are signed on behalf of the board by:

S G Avison
Director

Company registration number: 08009942

ROUGHTON MOOR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Roughton Moor, Woodhall Spa, Lincolnshire, LN10 6YQ.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue Recognition

Turnover represents rental income receivable on investment properties and returns on a managed portfolio of listed investments.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment Property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments in subsidiary companies are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Tangible Assets

	Investment property
	£
Cost
At 1 April 2024	725,302
Additions	263,089
	-----------
At 31 March 2025	988,391
	-----------
Depreciation
At 1 April 2024 and 31 March 2025	–
	-----------
Carrying amount
At 31 March 2025	988,391
	-----------
At 31 March 2024	725,302
	-----------

Investment property is measured at fair value on the basis of open market value and expected yields. Deferred taxation of £6,250 (2024 - £6,250) has been provided against the revaluation.

5. Investments

	Shares in group undertakings
	£
Cost
At 1 April 2024 and 31 March 2025	3,300,000
	--------------
Impairment
At 1 April 2024 and 31 March 2025	–
	--------------

Carrying amount
At 31 March 2025	3,300,000
	--------------
At 31 March 2024	3,300,000
	--------------

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings	787,937	829,087
Other debtors	1,228,095	1,207,086
	--------------	--------------
	2,016,032	2,036,173
	--------------	--------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,251	2,165
Social security and other taxes	35,257	33,139
Other creditors	3,800	3,850
	---------	---------
	41,308	39,154
	---------	---------

8. Director's Advances, Credits and Guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
S G Avison	911,940	14,237	926,177
	-----------	---------	-----------

	2024
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
S G Avison	891,873	20,067	911,940
	-----------	---------	-----------

The advance is repayable on demand and subject to interest at the official rate.