Roche Property Enterprises Ltd

Registered number

07630878

Filleted Accounts

30 September 2025

Roche Property Enterprises Ltd
Registered number:		07630878
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,025,000			994,415

Current assets
Debtors	4	143,492			130,570
Cash at bank and in hand		3,687			1,404
		147,179			131,974

Creditors: amounts falling due within one year	5	(173,260)			(201,197)

Net current liabilities			(26,081)			(69,223)

Total assets less current liabilities			998,919			925,192

Creditors: amounts falling due after more than one year	6		(710,197)			(661,803)

Provisions for liabilities			(53,813)			(49,375)


Net assets			234,909			214,014

Capital and reserves
Called up share capital			1			1
Revaluation reserve	8		229,411			210,496
Profit and loss account			5,497			3,517

Shareholder's funds			234,909			214,014

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Pierre Roche
Director
Approved by the board on 2 December 2025

Roche Property Enterprises Ltd
Notes to the Accounts
for the year ended 30 September 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 consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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 and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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 and subsequently measured at amortised cost determined using the effective interest method.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 October 2024	994,415		22,344		1,016,759
	Additions	7,232		-		7,232
	Surplus on revaluation	23,353		-		23,353
	At 30 September 2025	1,025,000		22,344		1,047,344

	Depreciation
	At 1 October 2024	-		22,344		22,344
	At 30 September 2025	-		22,344		22,344

	Net book value
	At 30 September 2025	1,025,000		-		1,025,000
	At 30 September 2024	994,415		-		994,415


	Freehold land and buildings:			2025		2024
£					£
	Historical cost			741,776		734,544
	Cumulative depreciation based on historical cost			-		-
				741,776		734,544


4	Debtors			2025		2024
£					£

	Trade debtors			10,787		13,665
	Other debtors			132,705		116,905
				143,492		130,570


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

	Bank loans and overdrafts			4,000		4,000
	Other creditors			169,260		197,197
				173,260		201,197


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

	Bank loans			710,197		661,803


7	Loans			2025		2024
£					£
	Creditors include:

	Secured bank loans			714,197		665,803

	6 outstanding fixed and floating charges registered by The Mortgage Lender Ltd, Paragon Bank PLC, The Mortgage Works (UK) PLC, Onesavings Bank PLC and Lloyds TSB Bank PLC over the assets of the company.


8	Revaluation reserve			2025		2024
£					£

	At 1 October 2024			210,496		197,199
	Gain on revaluation of land and buildings			23,353		16,415
	Deferred taxation arising on the revaluation of land and buildings			(4,438)		(3,118)

	At 30 September 2025			229,411		210,496


9	Related party transactions

	During the year the loan to Audentia Holdings Ltd reduced by £400 (2024 the loan reduced by £3,800). The amount outstanding at the year end was £116,310 (2024 £116,710).


10	Controlling party

	The director P Roche holds 100% of the issued share capital and is deemed the ultimate controlling party.


11	Other information

	Roche Property Enterprises Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	15 Joiners Lane
	Chalfont St. Peter
	Gerrards Cross
	SL9 0AB