REGISTERED NUMBER: 04797370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ROMANA PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A S Hinchliffe

Mrs H Hinchliffe

SECRETARY:

A S Hinchliffe

REGISTERED OFFICE:

Lumina

Park Approach

Thorpe Park

Leeds

West Yorkshire

LS15 8GB

REGISTERED NUMBER:

04797370 (England and Wales)

ACCOUNTANTS:

J S White & Co Limited

25-29 Sandy Way

Yeadon

Leeds

LS19 7EW

FIXED ASSETS

Investments

4

481,415

481,415

CURRENT ASSETS

Debtors

5

537,109

498,410

Cash at bank

311

2,108

537,420

500,518

CREDITORS

Amounts falling due within one year

6

755,199

717,500

NET CURRENT LIABILITIES

(217,779

)

(216,982

)

TOTAL ASSETS LESS CURRENT LIABILITIES

263,636

264,433

PROVISIONS FOR LIABILITIES

16,599

16,599

NET ASSETS

247,037

247,834

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

247,035

247,832

SHAREHOLDERS' FUNDS

247,037

247,834

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 9 December 2025 and were signed on its behalf by:

A S Hinchliffe - Director

1.	STATUTORY INFORMATION

Romana Properties 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 May 2025

481,415

NET BOOK VALUE

At 31 May 2025

481,415

At 31 May 2024

481,415

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

537,109

498,410

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

717,000

717,000

Other creditors

38,199

500

755,199

717,500