Parent Company of Rochester Limited

Registered number

04633189

Unaudited Filleted Accounts

31 March 2025

Parent Company of Rochester Limited
Registered number:		04633189
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		577,000			584,500

Current assets
Stocks		-			2,039
Debtors	4	2,341			1,791
Cash at bank and in hand		1,199			12,289
		3,540			16,119

Creditors: amounts falling due within one year	5	(125,562)			(123,573)

Net current liabilities			(122,022)			(107,454)

Total assets less current liabilities			454,978			477,046

Creditors: amounts falling due after more than one year	6		(183,223)			(182,533)

Provision for deferred tax			(30,602)			(34,242)


Net assets			241,153			260,271

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		246,256			250,116
Profit and loss account			(5,203)			10,055

Shareholders' funds			241,153			260,271

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P R Slatter
Director
Approved by the board on 23 December 2025

Parent Company of Rochester Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the rental income received or receivable.

	Tangible fixed assets
	Freehold land and buildings have been revalued recently and therefore no depreciation is provided on tangible fixed assets.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Tangible fixed assets
				Land and buildings
£
	Cost
	At 1 April 2024			584,500
	Surplus on revaluation			(7,500)
	At 31 March 2025			577,000

	Depreciation
	At 31 March 2025			-

	Net book value
	At 31 March 2025			577,000
	At 31 March 2024			584,500


	Freehold land and buildings:	2025		2024
£			£
	Historical cost	303,550		303,550
	Cumulative depreciation based on historical cost	-		-
		303,550		303,550
	The freehold land and buildings were revalued at open market value in October and November 2025 by professional lettings agents Belvoir, Harveston and Hunters. The relevant valuations are as stated above.


4	Debtors	2025		2024
£			£

	Trade debtors	611		549
	Taxation and social security costs	374		-
	Other debtors	1,356		1,242
		2,341		1,791


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	16,000		-
	Trade creditors	867		261
	Taxation and social security costs	-		366
	Other creditors	108,695		122,946
		125,562		123,573


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	182,353		181,883
	Other creditors	870		650
		183,223		182,533


7	Revaluation reserve	2025		2024
£			£

	At 1 April 2024	250,116		251,839
	Loss on revaluation of land and buildings	(7,500)		-
	Deferred taxation arising on the revaluation of land and buildings	3,640		(1,723)

	At 31 March 2025	246,256		250,116


8	Other information

	Parent Company of Rochester Limited is a private company limited by shares and incorporated in England. Its registered office is:
	16 Cornwall Road
	Rochester
	Kent
	ME1 3DR