REGISTERED NUMBER: 00813902

REPORT OF THE DIRECTORS AND

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSELEIGH INVESTMENTS LIMITED

Page

Company Information

1

Report of the Directors

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr B Leigh

Mrs S Leigh

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

00813902

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of property investment and management.

DIVIDENDS

An interim dividend of £3500 per share was paid on the Ordinary shares A £1 shares on 31 March 2025. No dividends were paid on the Ordinary Shares £1 shares.

The total distribution of dividends for the year ended 31 March 2025 will be £ 35,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr B Leigh

Mrs S Leigh

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

ON BEHALF OF THE BOARD:

Mr B Leigh - Director

16 December 2025

FIXED ASSETS

Tangible assets

4

10,486

11,000

Investment property

5

2,275,000

2,275,000

2,285,486

2,286,000

CURRENT ASSETS

Investments

65,272

65,272

Cash at bank

1,096,757

1,053,073

1,162,029

1,118,345

CREDITORS

Amounts falling due within one year

68,748

28,351

NET CURRENT ASSETS

1,093,281

1,089,994

TOTAL ASSETS LESS CURRENT LIABILITIES

3,378,767

3,375,994

PROVISIONS FOR LIABILITIES

6

509,236

509,236

NET ASSETS

2,869,531

2,866,758

CAPITAL AND RESERVES

Called up share capital

7

100

100

Fair value reserve

8

1,760,449

1,760,449

Retained earnings

1,108,982

1,106,209

SHAREHOLDERS' FUNDS

2,869,531

2,866,758

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 16 December 2025 and were signed on its behalf by:

Mr B Leigh - Director

1.	STATUTORY INFORMATION

Roseleigh Investments Limited is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts derived from sale of properties at date contracts are exchanged and rents charged which are recognised at the date the rental period occurred.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

45,169

DEPRECIATION

At 1 April 2024

34,169

Charge for year

514

At 31 March 2025

34,683

NET BOOK VALUE

At 31 March 2025

10,486

At 31 March 2024

11,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,275,000

NET BOOK VALUE

At 31 March 2025

2,275,000

At 31 March 2024

2,275,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

2,269,685

Cost

5,315

2,275,000

The directors have revalued the properties in accordance with valuations of similar properties in the area as at 31/03/2025.

6.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

as restated

£

£

Deferred tax

509,236

509,236

Deferred

tax

£

Balance at 1 April 2024

509,236

Balance at 31 March 2025

509,236

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

as restated

£

£

90

Ordinary Shares

£1

90

90

10

Ordinary shares A

£1

10

10

100

100

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

and 31 March 2025

1,760,449

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr B Leigh.