REGISTERED NUMBER: 00500235 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

ROQUEBRUNE INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D M Bloom

SECRETARY:

Mr D M Bloom

REGISTERED OFFICE:

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

REGISTERED NUMBER:

00500235 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

1,035

666

Investment property

5

1,497,000

1,497,000

1,498,035

1,497,666

CURRENT ASSETS

Debtors

6

448,790

543,973

Cash at bank

23,944

28,284

472,734

572,257

CREDITORS

Amounts falling due within one year

7

76,350

215,537

NET CURRENT ASSETS

396,384

356,720

TOTAL ASSETS LESS CURRENT LIABILITIES

1,894,419

1,854,386

PROVISIONS FOR LIABILITIES

8

232,245

232,245

NET ASSETS

1,662,174

1,622,141

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Revaluation reserve

10

696,734

696,734

Retained earnings

10

964,440

924,407

SHAREHOLDERS' FUNDS

1,662,174

1,622,141

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 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 24 December 2025 and were signed by:

Mr D M Bloom - Director

1.	STATUTORY INFORMATION

Roquebrune Investments Ltd 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.

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machiner

£

COST

At 1 April 2024

1,314

Additions

677

At 31 March 2025

1,991

DEPRECIATION

At 1 April 2024

648

Charge for year

308

At 31 March 2025

956

NET BOOK VALUE

At 31 March 2025

1,035

At 31 March 2024

666

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,497,000

NET BOOK VALUE

At 31 March 2025

1,497,000

At 31 March 2024

1,497,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2022

1,172,528

Valuation in 2023

(340,549

)

Valuation in 2024

97,000

Cost

568,021

1,497,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

448,790

543,973

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

705

927

Amounts owed to group undertakings

4,265

5,265

Tax

9,916

135,881

VAT

16,354

28,354

Other creditors

43,850

43,850

Accruals and deferred income

1,260

1,260

76,350

215,537

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

232,245

232,245

Deferred

tax

£

Balance at 1 April 2024

232,245

Balance at 31 March 2025

232,245

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 April 2024

924,407

696,734

1,621,141

Profit for the year

40,033

40,033

At 31 March 2025

964,440

696,734

1,661,174

11.	RELATED PARTY DISCLOSURES

As at the balance sheet date, included in debtors due within one year is £448,790 (2024: £543,,973) due from City of London Holdings & Investments Limited.

As at the balance sheet date, included in creditors due within one year is £1,701 (2024: £1,701) due to City of London Estates Ltd and £2,564 (2024: £3,564) due to Newham Investments Limited.

The companies are related parties by virtue of the fact that they are under common control.