Company registration number SC807943 (Scotland)
ROMAN PROPERTIES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ROMAN PROPERTIES LTD
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
ROMAN PROPERTIES LTD
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investment property
3
412,423
Current assets
Cash at bank and in hand
8,308
Creditors: amounts falling due within one year
4
(144,015)
Net current liabilities
(135,707)
Total assets less current liabilities
276,716
Creditors: amounts falling due after more than one year
5
(278,694)
Net liabilities
(1,978)
Capital and reserves
Called up share capital
1
Profit and loss reserves
(1,979)
Total equity
(1,978)

For the financial period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 20 January 2026
Mr A J McAteer
Director
Company registration number SC807943 (Scotland)
ROMAN PROPERTIES LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 APRIL 2025
- 2 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 30 April 2025:
Loss and total comprehensive income
-
(1,979)
(1,979)
Issue of share capital
1
-
1
Balance at 30 April 2025
1
(1,979)
(1,978)
ROMAN PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

Roman Properties Ltd is a private company limited by shares incorporated in Scotland. The registered office is 24 Allan Glen Gardens, Bishopbriggs, Glasgow, United Kingdom, G64 3BG.

1.1
Reporting period

The reporting period length for the entities first year of trading will be greater than 1 year due to the timing of incorporation. Going forward the entity will report on a yearly basis from the next set of accounts onwards.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Revenue comprises of rental income from customers and is shown as net of value added tax and other sales taxes.

1.5
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 a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

ROMAN PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
3
Investment property
2025
£
Fair value
At 22 April 2024
-
0
Additions
412,423
At 30 April 2025
412,423
4
Creditors: amounts falling due within one year
2025
£
Bank loans
4,072
Other borrowings
100,000
Taxation and social security
178
Other creditors
38,515
Accruals and deferred income
1,250
144,015

ROMAN PROPERTIES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2025
- 5 -
5
Creditors: amounts falling due after more than one year
2025
Notes
£
Bank loans and overdrafts
278,694

The bank loan is secured by a bond and floating charge over the assets of the company and a personal guarantee from the director.

6
Directors' transactions

Included within creditors are amounts owing to the director Mr A McAteer amounting to £34,915.

This loan is unsecured, interest free and has no fixed terms of repayment.

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