REGISTERED NUMBER: 09677956 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SAFE ROOST LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTORS:

D J Woodnutt

H M Woodnutt

REGISTERED OFFICE:

Shephard's Crag

11 Y Garreg Lwyd

Llanedi

Swansea

SA4 0ZL

REGISTERED NUMBER:

09677956 (England and Wales)

ACCOUNTANTS:

MHA Advisory Limited

Elfed House

Oak Tree Court

Cardiff Gate Business Park

Cardiff

CF23 8RS

FIXED ASSETS

Tangible assets

4

14

19

Investments

5

86

86

Investment property

6

834,177

707,000

834,277

707,105

CURRENT ASSETS

Debtors

7

607,806

601,593

Cash at bank

85,183

93,240

692,989

694,833

CREDITORS

Amounts falling due within one year

8

(1,337,966

)

(1,210,171

)

NET CURRENT LIABILITIES

(644,977

)

(515,338

)

TOTAL ASSETS LESS CURRENT LIABILITIES

189,300

191,767

PROVISIONS FOR LIABILITIES

9

(18,499

)

(71,268

)

NET ASSETS

170,801

120,499

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserve

105,261

92,031

Retained earnings

65,440

28,368

SHAREHOLDERS' FUNDS

170,801

120,499

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 and authorised for issue by the Board of Directors and authorised for issue on 24 December 2025 and were signed on its behalf by:

D J Woodnutt - Director

1.	STATUTORY INFORMATION

Safe Roost 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 company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no departures from Financial Reporting Standard 102.

TURNOVER

Turnover is represented by rents receivable.

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

-

25% on reducing balance

Tangible fixed assets are initially measured at cost. After initial recognition, tangible fixed assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY

Investment properties are carried at fair value. Revaluation surpluses and deficits are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold, or the deferred tax liability is settled, based on the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date.

FINANCIAL INSTRUMENTS

Basic Financial Instruments are recognised at amortised cost.

TAXATION

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

FOREIGN CURRENCIES

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

230

DEPRECIATION

At 1 April 2024

211

Charge for year

5

At 31 March 2025

216

NET BOOK VALUE

At 31 March 2025

14

At 31 March 2024

19

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 April 2024

and 31 March 2025

86

NET BOOK VALUE

At 31 March 2025

86

At 31 March 2024

86

The company owns 100% of an Irish company, Nead Sabhailte Limited.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

707,000

Additions

136,177

Revaluations

(9,000

)

At 31 March 2025

834,177

NET BOOK VALUE

At 31 March 2025

834,177

At 31 March 2024

707,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

834,177

When valuing the properties, the directors have considered rental yields and recent sales prices of comparative properties in a similar area.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

114

18

Amounts owed by group undertakings

607,692

601,575

607,806

601,593

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

859,216

904,090

Other creditors

300,000

300,000

Directors' current accounts

176,823

2,482

Accrued expenses

1,927

3,599

1,337,966

1,210,171

9.	PROVISIONS FOR LIABILITIES

The provisions for liabilities is wholly in respect of estimated tax payable if investment properties were to be sold at their fair values.

10.	OTHER FINANCIAL COMMITMENTS

The company has total operating lease commitments in respect of investment properties of £214,350 (2024: £192,500).

11.	RELATED PARTY DISCLOSURES

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.

The company is fully owned by Janus Medical Reporting Limited (the parent company)

12.	GOING CONCERN

These accounts have been prepared on the going concern basis. The company is dependent upon the continuing support of the holding company, Janus Medical Reporting Limited. The company has confirmed it's continued support.