REGISTERED NUMBER: 03753096 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROCH VALLEY HOMES LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M J O'Brien

N D O'Brien

REGISTERED OFFICE:

2nd Floor Hollins Mill

Rochdale Road

Walsden

Lancashire

OL14 6SA

REGISTERED NUMBER:

03753096 (England and Wales)

ACCOUNTANTS:

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

FIXED ASSETS

Tangible assets

4

493

1,401

Investments

5

101

-

Investment property

6

369,894

369,894

370,488

371,295

CURRENT ASSETS

Debtors

13,151

-

Cash at bank

4,812

2,781

17,963

2,781

CREDITORS

Amounts falling due within one year

133,510

132,563

NET CURRENT LIABILITIES

(115,547

)

(129,782

)

TOTAL ASSETS LESS CURRENT LIABILITIES

254,941

241,513

CREDITORS

Amounts falling due after more than one year

124,528

152,881

NET ASSETS

130,413

88,632

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

130,411

88,630

130,413

88,632

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 30 December 2025 and were signed on its behalf by:

Mrs M J O'Brien - Director

1.	STATUTORY INFORMATION

Roch Valley Homes 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Motor vehicles

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

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

41,340

Disposals

(3,500

)

At 31 March 2025

37,840

DEPRECIATION

At 1 April 2024

39,939

Charge for year

87

Eliminated on disposal

(2,679

)

At 31 March 2025

37,347

NET BOOK VALUE

At 31 March 2025

493

At 31 March 2024

1,401

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

101

At 31 March 2025

101

NET BOOK VALUE

At 31 March 2025

101

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

369,894

NET BOOK VALUE

At 31 March 2025

369,894

At 31 March 2024

369,894

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

154,528

189,853

National Westminster Bank PLC have 4 fixed charges, details of which all can be found at Companies House - "Legal Charge".

National Westminster Bank PLC have a fixed and floating charge, details of which can be found at Companies House - "Debenture".

Lloyds Bank PLC have a fixed and floating charge, details of which can be found at Companies House - "Charge code 0375 3096 0013".

Lloyds Bank PLC have a fixed and floating charge, details of which can be found at Companies House - " Charge code 0375 3096 0014".

8.	RELATED PARTY DISCLOSURES

Mrs M O'Brien and Mr N O'Brien are shareholders in Roch Valley Homes Limited and in Roch Valley Self Storage. Roch Valley Self Storage paid rent to Roch Valley Homes Limited in the year of £84,442, and included in debtors was £13,151 and an inter company creditor of £7,808 in relation to Roch Valley Self Storage.