REGISTERED NUMBER: 03782094 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Green Room Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J B Orpin

SECRETARY:

B A Orpin

REGISTERED OFFICE:

48 Mayfield Grange

Little Trodgers Lane

Mayfield

East Sussex

TN20 6BF

REGISTERED NUMBER:

03782094 (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

4

1,850,000

1,975,001

CURRENT ASSETS

Debtors

5

1,067

355

Cash at bank

83,409

90,024

84,476

90,379

CREDITORS

Amounts falling due within one year

6

125,057

130,599

NET CURRENT LIABILITIES

(40,581

)

(40,220

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,809,419

1,934,781

CREDITORS

Amounts falling due after more than one year

7

(636,663

)

(643,824

)

PROVISIONS FOR LIABILITIES

(193,916

)

(225,165

)

NET ASSETS

978,840

1,065,792

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

9

941,829

1,035,579

Retained earnings

37,009

30,211

978,840

1,065,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 16 December 2025 and were signed by:

J B Orpin - Director

1.	STATUTORY INFORMATION

Green Room Capital 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.

Turnover

Turnover represents 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

1,975,001

Revaluations

(125,001

)

At 30 June 2025

1,850,000

NET BOOK VALUE

At 30 June 2025

1,850,000

At 30 June 2024

1,975,001

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 £714,257 (2024 - £714,257).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

1,067

355

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Taxation and social security

1,595

1,693

Other creditors

123,462

128,906

125,057

130,599

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

636,663

643,824

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

636,663

643,824

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bank loans

636,663

643,824

The security given to support the bank loans is a first legal charge over each investment property owned by the company.

9.

RESERVES

Fair

value

reserve

£

At 1 July 2024

1,035,579

Revaluation of property

(125,000

)

Deferred tax provision

31,250

At 30 June 2025

941,829