REGISTERED NUMBER: 00625643 (England and Wales)

Financial Statements

for the Year Ended 5 April 2025

for

ROSEWOLL INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss J Wolinsky

Mr J Wolinsky

Mrs M Wolinsky

SECRETARY:

Miss J Wolinsky

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

00625643 (England and Wales)

AUDITORS:

JLA (UK) Ltd

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

BANKERS:

HSBC Bank Plc

312 Seven Sisters Road

London

N4 2AW

FIXED ASSETS

Tangible assets

5

2,573

668

Investments

6

100

100

Investment property

7

6,110,000

6,000,000

6,112,673

6,000,768

CURRENT ASSETS

Debtors

8

304,699

321,550

Cash at bank

25,255

61,685

329,954

383,235

CREDITORS

Amounts falling due within one year

9

85,933

76,802

NET CURRENT ASSETS

244,021

306,433

TOTAL ASSETS LESS CURRENT LIABILITIES

6,356,694

6,307,201

CREDITORS

Amounts falling due after more than one year

10

(20,734

)

(101,215

)

PROVISIONS FOR LIABILITIES

13

(1,177,925

)

(1,157,301

)

NET ASSETS

5,158,035

5,048,685

CAPITAL AND RESERVES

Called up share capital

14

1,000

1,000

Non-distributable reserve

4,138,963

4,078,631

Other reserves

11,616

11,616

Retained earnings

1,006,456

957,438

SHAREHOLDERS' FUNDS

5,158,035

5,048,685

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 10 December 2025 and were signed on its behalf by:

Miss J Wolinsky - Director

1.	STATUTORY INFORMATION

Rosewoll 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 as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Rosewoll Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover represents amounts receivable for rent in the UK. Rent is accounted for on an accruals basis.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment properties are independently valued with sufficient frequency on an open market basis. Any surplus or deficit is taken to the non-distributable reserve via the profit and loss account.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when these financial statements are authorised for issue. Accordingly, the going concern basis of accounting in the preparation of these financial statements is appropriate. Significant judgement was not required to reach this conclusion.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - NIL ) .

4.	AUDITORS' REMUNERATION

5.4.25

5.4.24

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

6,000

5,306

The engagement letter dated 29 June 2018 includes a provision of limited liability to the auditor.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 6 April 2024

23,659

Additions

2,763

At 5 April 2025

26,422

DEPRECIATION

At 6 April 2024

22,991

Charge for year

858

At 5 April 2025

23,849

NET BOOK VALUE

At 5 April 2025

2,573

At 5 April 2024

668

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 6 April 2024

and 5 April 2025

100

NET BOOK VALUE

At 5 April 2025

100

At 5 April 2024

100

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 6 April 2024

6,000,000

Additions

29,044

Revaluations

80,956

At 5 April 2025

6,110,000

NET BOOK VALUE

At 5 April 2025

6,110,000

At 5 April 2024

6,000,000

At the year end, properties with a cost or valuation of £1,180,000 had a fixed charge of £61,734 over them.

Fair value at 5 April 2025 is represented by:

£

Valuation in 2004

1,630,411

Valuation in 2008

725,970

Valuation in 2013

405,000

Valuation in 2015

286,966

Valuation in 2017

802,774

Valuation in 2018

25,111

Valuation in 2019

391,099

Valuation in 2020

608,601

Valuation in 2022

360,000

Valuation in 2025

80,956

Cost

793,112

6,110,000

If investment properties had not been revalued they would have been included at the following historical cost:

5.4.25

5.4.24

£

£

Cost

793,112

764,068

Investment properties with a value of £5,265,000 were revalued as at 5th April 2022 by Meltzer Associates Chartered Surveyors and Valuers on the basis of open market value and this revaluation is reflected in the balance sheet at 5th April 2025.

Investment properties with a value of £845,000 were revalued as at 5th April 2025 by Bennett Walden (North London) Limited, Estate Agents, on the basis of open market value and this revaluation is reflected in the balance sheet at 5th April 2025.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Other debtors

290,403

310,708

Prepayments

14,296

10,842

304,699

321,550

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans and overdrafts (see note 11)

41,000

1,000

Tax

14,752

27,070

Other creditors

11,900

11,900

Directors' current accounts

1,361

11,361

Accruals and deferred income

16,920

25,471

85,933

76,802

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

5.4.25

5.4.24

£

£

Bank loans (see note 11)

20,734

101,215

5.4.25

5.4.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

80,000

Repayable by instalments

Bank loans more 5 yr by instal

16,734

17,215

The bank loans are secured by a first legal charge over freehold land and buildings with a cost or valuation of £1,180,000.

11.

LOANS

An analysis of the maturity of loans is given below:

5.4.25

5.4.24

£

£

Amounts falling due within one year or on demand:

Bank loans

41,000

1,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,000

1,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

3,000

3,000

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

80,000

Repayable by instalments

Bank loans more 5 yr by instal

16,734

17,215

12.	SECURED DEBTS

The following secured debts are included within creditors:

5.4.25

5.4.24

£

£

Bank loans

61,734

102,215

The Bank loans are secured by a first legal change over freehold land and buildings with a cost or valuation of £1,180,000.

13.	PROVISIONS FOR LIABILITIES

5.4.25

5.4.24

£

£

Deferred tax

1,177,925

1,157,301

Deferred

tax

£

Balance at 6 April 2024

1,157,301

Charge to Income Statement during year

20,624

Balance at 5 April 2025

1,177,925

14.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

5.4.25

5.4.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

15.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeffrey Lermer FCA (Senior Statutory Auditor)

for and on behalf of JLA (UK) Ltd

16.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

A director of the company at the balance sheet date, was owed £1,361 (2024 : £11,361) by the company.

17.	PROVISIONS FOR LIABILITIES

Provisions relates entirely to Deferred Tax on Investment Properties and is calculated based on the prevailing tax rate and charge that would apply in the event of the properties being sold at fair value.