REGISTERED NUMBER: 13039837 (England and Wales)

LW ROCO FH LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Fisch

REGISTERED OFFICE:

C/o Mazars Llp The Pinnacle

160 Midsummer Boulevard

Milton Keynes

Buckinghamshire

MK9 1FF

REGISTERED NUMBER:

13039837 (England and Wales)

ACCOUNTANTS:

JKA Accountancy Limited

923 Finchley Road

London

NW11 7PE

FIXED ASSETS

Investment property

4

747,307

615,598

CURRENT ASSETS

Debtors

5

29,155,211

23,204,095

Cash at bank

500

500

29,155,711

23,204,595

CREDITORS

Amounts falling due within one year

4,544,456

1,220,801

NET CURRENT ASSETS

24,611,255

21,983,794

TOTAL ASSETS LESS CURRENT LIABILITIES

25,358,562

22,599,392

CREDITORS

Amounts falling due after more than one year

26,097,705

22,899,943

NET LIABILITIES

(739,143

)

(300,551

)

CAPITAL AND RESERVES

Called up share capital

6

500

500

Fair value reserve

103,698

(28,012

)

Retained earnings

(843,341

)

(273,039

)

SHAREHOLDERS' FUNDS

(739,143

)

(300,551

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 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 director and authorised for issue on 28 December 2025 and were signed by:

N Fisch - Director

1.	STATUTORY INFORMATION

LW Roco FH 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 as modified by the revaluation of certain assets.

Related party exemption

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.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value as at the reporting end date. Changes in fair value are recognised in profit or loss.

Financial instruments

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Going concern

The director note that the financial statement has been prepared on a going concern basis even though the balance sheet was negative at the year end . Assurance has been obtained from the long term creditor that their balance will not be called in at short notice.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

615,598

Revaluations

131,709

At 31 December 2024

747,307

NET BOOK VALUE

At 31 December 2024

747,307

At 31 December 2023

615,598

In the opinion of the Director, the Fair Value of the Investment Property as at the year end is £747,307 based upon professional valuation for bank lending purposes prepared by Mark Williams MRICS (RICS no. 0843169), Lee Richards LLB MARLA AIRPM and Roger Atkins MRICS of Carter Jonas LLP on 8th October 2024.

Fair value at 31 December 2024 is represented by:

£

Valuation in 2023

(28,012

)

Valuation in 2024

131,709

Cost

643,610

747,307

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Amounts owed by group undertakings

28,315,001

21,832,968

Other debtors

426,621

246,355

28,741,622

22,079,323

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

500

Ordinary shares

£1.00

500

500