REGISTERED NUMBER: 13947009 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSEWALK TEYNHAM LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M S Khaira

Mrs G K Khaira

Mr H S Khaira

REGISTERED OFFICE:

5 Westbrook Court

Sharrow Vale Road

Sheffield

South Yorkshire

S11 8YZ

REGISTERED NUMBER:

13947009 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

601,967

686,967

Tangible assets

5

233,050

226,281

835,017

913,248

CURRENT ASSETS

Stocks

89,520

27,066

Debtors

6

90,845

46,917

Cash at bank and in hand

39,626

37,036

219,991

111,019

CREDITORS

Amounts falling due within one year

7

931,759

737,662

NET CURRENT LIABILITIES

(711,768

)

(626,643

)

TOTAL ASSETS LESS CURRENT LIABILITIES

123,249

286,605

CREDITORS

Amounts falling due after more than one year

8

(11,684

)

(29,212

)

PROVISIONS FOR LIABILITIES

9

(15,118

)

(13,426

)

NET ASSETS

96,447

243,967

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

96,347

243,867

SHAREHOLDERS' FUNDS

96,447

243,967

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 by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

Mr M S Khaira - Director

1.	STATUTORY INFORMATION

Rosewalk Teynham 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 16 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

850,000

AMORTISATION

At 1 April 2024

163,033

Charge for year

85,000

At 31 March 2025

248,033

NET BOOK VALUE

At 31 March 2025

601,967

At 31 March 2024

686,967

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

172,579

87,931

260,510

Additions

-

24,019

24,019

At 31 March 2025

172,579

111,950

284,529

DEPRECIATION

At 1 April 2024

-

34,229

34,229

Charge for year

-

17,250

17,250

At 31 March 2025

-

51,479

51,479

NET BOOK VALUE

At 31 March 2025

172,579

60,471

233,050

At 31 March 2024

172,579

53,702

226,281

The directors have assessed market value of the property at year end, and not deemed it materially different to the cost.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

1,917

Other debtors

90,845

45,000

90,845

46,917

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

17,527

17,527

Trade creditors

146,706

161,118

Taxation and social security

17,710

49,665

Other creditors

749,816

509,352

931,759

737,662

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

11,684

29,212

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,118

13,426

Deferred

tax

£

Balance at 1 April 2024

13,426

Provided during year

1,692

Balance at 31 March 2025

15,118

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

11.	RELATED PARTY DISCLOSURES

Rosewalk Herries Ltd is a company under common control of the directors. At the year end, Rosewalk Teynham Ltd was owed £25,000 (2024 : £25,000) from Rosewalk Herries Ltd.

Rosewalk Fairleigh Ltd is a company under common control of the directors. At the year end, Rosewalk Teynham Ltd was owed £19,000 (2024 : £20,000) from Rosewalk Fairleigh Ltd.

Seven Property Lettings Ltd is a company under common control of the directors. At the year end, Rosewalk Teynham Ltd was owed £30,000 (2024 : £Nil) from Rosewalk Fairleigh Ltd.