BrightAccountsProduction v1.0.0 v1.0.0 2024-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is the development of building projects. 20 January 2026 2 2 NI678837 2025-04-30 NI678837 2024-04-30 NI678837 2023-04-30 NI678837 2024-05-01 2025-04-30 NI678837 2023-05-01 2024-04-30 NI678837 uk-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 NI678837 uk-curr:PoundSterling 2024-05-01 2025-04-30 NI678837 uk-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 NI678837 uk-bus:FullAccounts 2024-05-01 2025-04-30 NI678837 uk-bus:Director1 2024-05-01 2025-04-30 NI678837 uk-bus:Director2 2024-05-01 2025-04-30 NI678837 uk-bus:RegisteredOffice 2024-05-01 2025-04-30 NI678837 uk-bus:Agent1 2024-05-01 2025-04-30 NI678837 uk-core:ShareCapital 2025-04-30 NI678837 uk-core:ShareCapital 2024-04-30 NI678837 uk-core:RetainedEarningsAccumulatedLosses 2025-04-30 NI678837 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 NI678837 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-04-30 NI678837 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-04-30 NI678837 uk-bus:FRS102 2024-05-01 2025-04-30 NI678837 uk-core:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 NI678837 uk-core:CurrentFinancialInstruments 2025-04-30 NI678837 uk-core:CurrentFinancialInstruments 2024-04-30 NI678837 uk-core:CurrentFinancialInstruments 2025-04-30 NI678837 uk-core:CurrentFinancialInstruments 2024-04-30 NI678837 uk-core:WithinOneYear 2025-04-30 NI678837 uk-core:WithinOneYear 2024-04-30 NI678837 2024-05-01 2025-04-30 NI678837 uk-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI678837

Roslyn Developments Limited

Unaudited Financial Statements

for the financial year ended 30 April 2025

Roslyn Developments Limited

DIRECTORS AND OTHER INFORMATION

Directors | Mr. Michael Hannath
| Mr. Roderick Joyce
Company Registration Number | NI678837
Registered Office and Business Address | 5a Stewart Avenue
| Portadown
| Co. Armagh
| BT63 5DA
| Northern Ireland
Accountants | MG accountants
| (Portadown)
| 25-27 Carleton Street
| Portadown
| Co. Armagh
| BT62 3EP
| Northern Ireland
Bankers | Bank of Ireland
| 13 Market Street
| Lurgan
| Co. Armagh
| BT66 6AR
| Northern Ireland

Roslyn Developments Limited

Company Registration Number: NI678837

BALANCE SHEET

as at 30 April 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 5,497 |  | 6,386
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 582,300 |  | 1,048,696
Debtors |  | 6 | 119,292 |  | 29,632
Cash and cash equivalents |  |  | 129,936 |  | 8,735
|  |  | ───────── |  | ─────────
|  |  | 831,528 |  | 1,087,063
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (389,634) |  | (860,621)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 441,894 |  | 226,442
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 447,391 |  | 232,828
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 447,389 |  | 232,826
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 447,391 |  | 232,828
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

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

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 20 January 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr. Michael Hannath |  |  |  |  |
Director |  |  |  |  |

Roslyn Developments Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 April 2025

1. | General Information
| Roslyn Developments Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI678837. The registered office of the company is 5a Stewart Avenue, Portadown, Co. Armagh, BT63 5DA, Northern Ireland which is also the principal place of business of the company. The principal activity of the company is the development of building projects. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 April 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 10% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Work in Progress is valued at cost. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Directors | 2 | 2
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 May 2024 | 8,887 | 8,887
|  | ───────── | ─────────
| At 30 April 2025 | 8,887 | 8,887
|  | ───────── | ─────────
| Depreciation
| At 1 May 2024 | 2,501 | 2,501
| Charge for the financial year | 889 | 889
|  | ───────── | ─────────
| At 30 April 2025 | 3,390 | 3,390
|  | ───────── | ─────────
| Net book value
| At 30 April 2025 | 5,497 | 5,497
|  | ═════════ | ═════════
| At 30 April 2024 | 6,386 | 6,386
|  | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Work in progress | 582,300 | 1,048,696
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | 11,665 | -
| Amounts owed by related parties | 20,000 | -
| Other debtors | 78,238 | 28,138
| Taxation (Note 8) | 7,602 | 1,494
| Prepayments and accrued income | 1,787 | -
|  | ───────── | ─────────
|  | 119,292 | 29,632
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Fairhouse Developments Loan | 55,105 | 469,371
| Trade creditors | 9,749 | 1,037
| Amounts owed to group undertakings | - | 198,335
| Taxation (Note 8) | 72,133 | 65,987
| Other creditors | 250,647 | -
| Accruals | 2,000 | 125,891
|  | ───────── | ─────────
|  | 389,634 | 860,621
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Debtors:
| VAT | 7,602 | 1,494
|  | ═════════ | ═════════
| Creditors:
| Corporation tax | 72,133 | 65,987
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 April 2025.

10. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.