REGISTERED NUMBER: 13622500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ROMRICO LTD

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

27,655

19,859

Investment property

5

1,525,000

1,000,000

1,552,655

1,019,859

CURRENT ASSETS

Debtors

6

14,977

10,841

Cash at bank

16,472

14,370

31,449

25,211

CREDITORS

Amounts falling due within one year

7

322,579

62,515

NET CURRENT LIABILITIES

(291,130

)

(37,304

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,261,525

982,555

CREDITORS

Amounts falling due after more than one year

8

(978,180

)

(762,252

)

PROVISIONS FOR LIABILITIES

10

(69,500

)

(42,696

)

NET ASSETS

213,845

177,607

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

208,795

182,019

Retained earnings

4,950

(4,512

)

213,845

177,607

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 7 January 2026 and were signed on its behalf by:

R L Record - Director

1.	STATUTORY INFORMATION

Romrico Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13622500

Registered office:

3rd Floor

21 Perrymount Road

Haywards Heath

West Sussex

RH16 3TP

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Fixtures and Fittings - 25% on cost

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes purchase cost and directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss and then transferred to a revaluation reserve.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

3.

EMPLOYEES

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2024

31,823

Additions

15,904

At 30 September 2025

47,727

DEPRECIATION

At 1 October 2024

11,964

Charge for year

8,108

At 30 September 2025

20,072

NET BOOK VALUE

At 30 September 2025

27,655

At 30 September 2024

19,859

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,000,000

Additions

471,322

Revaluations

53,678

At 30 September 2025

1,525,000

NET BOOK VALUE

At 30 September 2025

1,525,000

At 30 September 2024

1,000,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2022

143,888

Valuation in 2023

1,100

Valuation in 2024

79,728

Valuation in 2025

53,678

Cost

1,246,606

1,525,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

1,165,647

775,284

Investment property was valued on an open market basis on 30 September 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

347

2,049

Directors' current accounts

50

-

Prepayments and accrued income

14,580

8,792

14,977

10,841

The amount due from the director is interest free and repayable on demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

4,098

1,541

Other creditors

137,000

5,000

Directors' current accounts

89,953

50,003

Accrued expenses

91,528

5,971

322,579

62,515

The amount due to the director is interest free and repayable on demand.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

978,180

762,252

9.	SECURED DEBTS

Bank loans of £978,180 are secured against the investment properties of the company. The lender, Shawbrook Bank Limited, holds a fixed charge against each of the properties.

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

69,500

42,696

Deferred

tax

£

Balance at 1 October 2024

42,696

Accelerated capital allowances

26,804

Balance at 30 September 2025

69,500