REGISTERED NUMBER: 05820049 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Rossam Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S P Ross

SECRETARY:

Mrs R Ross

REGISTERED OFFICE:

67 Westow Street

London

SE19 3RW

REGISTERED NUMBER:

05820049 (England and Wales)

ACCOUNTANTS:

Thornton Springer LLP

Chartered Accountants

67 Westow Street

London

SE19 3RW

FIXED ASSETS

Investments

5

633,805

633,805

Investment property

6

2,860,047

2,860,047

3,493,852

3,493,852

CURRENT ASSETS

Debtors

7

222,696

218,936

Cash at bank and in hand

50,285

34,541

272,981

253,477

CREDITORS

Amounts falling due within one year

8

1,537,942

1,532,098

NET CURRENT LIABILITIES

(1,264,961

)

(1,278,621

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,228,891

2,215,231

CREDITORS

Amounts falling due after more than one year

9

(957,462

)

(1,022,752

)

PROVISIONS FOR LIABILITIES

(3,314

)

(3,314

)

NET ASSETS

1,268,115

1,189,165

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

11

125,352

125,352

Retained earnings

11

1,141,763

1,062,813

SHAREHOLDERS' FUNDS

1,268,115

1,189,165

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 November 2025 and were signed by:

S P Ross - Director

1.	STATUTORY INFORMATION

Rossam Investments Ltd 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 net invoiced rent receivable, excluding value added tax.

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.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

and 31 July 2025

633,805

NET BOOK VALUE

At 31 July 2025

633,805

At 31 July 2024

633,805

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

2,860,047

NET BOOK VALUE

At 31 July 2025

2,860,047

At 31 July 2024

2,860,047

The investment property is valued annually by the directors on an open market existing use basis.

The historical cost of the investment property amount to £2,731,382 (2024 - £2,731,382).

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

8,500

7,000

Other debtors

214,196

211,936

222,696

218,936

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

62,535

60,599

Trade creditors

(1

)

2,273

Taxation and social security

30,164

23,282

Other creditors

1,445,244

1,445,944

1,537,942

1,532,098

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

957,462

1,022,752

31.7.25

31.7.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans over 5 years by instalments

720,313

790,074

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

1,019,997

1,083,351

First legal mortgage charge over the leasehold properties of Rossam Investments Ltd.

Debenture comprising fixed and floating charges over all the assets and undertaking of both present and future assets of Rossam Investments Ltd.

Guarantee to be given by Mrs R Ross and Mr S P Ross to secure all liabilities of Rossam Investments Ltd is limited to £30,000.

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 August 2024

1,062,813

125,352

1,188,165

Profit for the year

78,950

78,950

At 31 July 2025

1,141,763

125,352

1,267,115