Rothwell House Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01085285 (England and Wales)

ROTHWELL HOUSE INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

4

DIRECTORS:

S R Lee (Deceased)

Mrs T A R Shippey

Mrs P-J R Cleghorn-Brown

REGISTERED OFFICE:

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

REGISTERED NUMBER:

01085285 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

3 Castlegate

Grantham

Lincolnshire

NG31 6SF

FIXED ASSETS

Investments

4

43,358

43,643

CURRENT ASSETS

Debtors

5

14,732

Cash at bank

-

1,243

14,732

15,975

CREDITORS

Amounts falling due within one year

6

9,222

8,439

NET CURRENT ASSETS

5,510

7,536

TOTAL ASSETS LESS CURRENT LIABILITIES

48,868

51,179

CAPITAL AND RESERVES

Called up share capital

7

180,100

Retained earnings

(131,232

)

(128,921

)

SHAREHOLDERS' FUNDS

48,868

51,179

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 6 November 2025 and were signed on its behalf by:

Mrs T A R Shippey - Director

1.	STATUTORY INFORMATION

Rothwell House Investments 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Joint venture

The company participates in a joint venture. The company's share of the profits less losses of the joint venture is included in the income statement and its interest in the net assets of the joint venture is included in investments in the statement of financial position. The accounting period end of the joint venture is 31 March and results have been included based on the results to 31 March 2025.

Investments

Fixed asset investments are stated at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Participating

interests

£

COST

At 1 April 2024

43,643

Share of profit/(loss)

(285

)

At 31 March 2025

43,358

NET BOOK VALUE

At 31 March 2025

43,358

At 31 March 2024

43,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed from holding

company

14,732

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

3

-

Trade creditors

416

-

Taxation

162

Other creditors

304

-

Directors' current accounts

6,717

Accrued expenses

1,620

1,560

9,222

8,439

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary shares

£1

100

180,000

Redeemable ordinary shares

£1

180,000

180,100

The redeemable ordinary shares are redeemable at the company's discretion. No premium is payable upon redemption.

8.	CONTINGENT LIABILITIES

The company has given an unlimited guarantee to the group's bankers in respect of the liabilities of group companies.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Naturalcity Limited.

The ultimate controlling party is VB Lee Discretionary Settlement.