IRIS Accounts Production v25.4.0.155 13684422 director 1.11.24 30.6.25 30.6.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13684422 2024-10-31 13684422 2025-06-30 13684422 2024-11-01 2025-06-30 13684422 2023-10-31 13684422 2023-11-01 2024-10-31 13684422 2024-10-31 13684422 ns15:EnglandWales 2024-11-01 2025-06-30 13684422 ns14:PoundSterling 2024-11-01 2025-06-30 13684422 ns10:Director1 2024-11-01 2025-06-30 13684422 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-06-30 13684422 ns10:SmallEntities 2024-11-01 2025-06-30 13684422 ns10:AuditExemptWithAccountantsReport 2024-11-01 2025-06-30 13684422 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-06-30 13684422 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-06-30 13684422 ns10:FullAccounts 2024-11-01 2025-06-30 13684422 ns10:RegisteredOffice 2024-11-01 2025-06-30 13684422 ns5:CurrentFinancialInstruments 2025-06-30 13684422 ns5:CurrentFinancialInstruments 2024-10-31 13684422 ns5:ShareCapital 2025-06-30 13684422 ns5:ShareCapital 2024-10-31 13684422 ns5:RetainedEarningsAccumulatedLosses 2025-06-30 13684422 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 13684422 ns5:LeaseholdImprovements 2024-10-31 13684422 ns5:LeaseholdImprovements 2024-11-01 2025-06-30 13684422 ns5:LeaseholdImprovements 2025-06-30 13684422 ns5:LeaseholdImprovements 2024-10-31 13684422 ns5:CostValuation 2024-10-31

REGISTERED NUMBER: 13684422 (England and Wales)

| Unaudited Financial Statements |

| for the Period 1 November 2024 to 30 June 2025 |

| for |

| Rombalds Developments Limited |

| Rombalds Developments Limited (Registered number: 13684422) |

Contents of the Financial Statements

for the Period 1 November 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 6 |

| Rombalds Developments Limited |

Company Information

for the Period 1 November 2024 to 30 June 2025

| DIRECTOR: | D Ettenfield

| REGISTERED OFFICE: | The Old Stoneyard

| Alkincote Street

| KEIGHLEY

| West Yorkshire

| BD21 5JT

| REGISTERED NUMBER: | 13684422 (England and Wales)

| ACCOUNTANTS: | Stirk Lambert & Co

| Chartered Accountants

| Russell Chambers

| 61a North Street

| Keighley

| West Yorkshire

| BD21 3DS

| Rombalds Developments Limited (Registered number: 13684422) |

Statement of Financial Position

30 June 2025

| 30.6.25 | 31.10.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 310,039 |  | 181,559 |  |

Investments | 6 | 133 |  | 133 |  |

Investment property | 7 | 553,575 |  | 387,110 |  |

863,747 |  | 568,802 |  |

CURRENT ASSETS

Cash at bank | 33,249 |  | 12,300 |  |

CREDITORS

Amounts falling due within one year | 8 | 884,596 |  | 577,224 |  |

NET CURRENT LIABILITIES | (851,347 | ) | (564,924 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,400 |  | 3,878 |  |

CAPITAL AND RESERVES

Called up share capital | 133 |  | 133 |  |

Retained earnings | 12,267 |  | 3,745 |  |

SHAREHOLDERS' FUNDS | 12,400 |  | 3,878 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

D Ettenfield - Director

| Rombalds Developments Limited (Registered number: 13684422) |

Notes to the Financial Statements

for the Period 1 November 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Rombalds Developments 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Tangible fixed assets

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| Financial assets

| Basic financial assets, including trade and other receivables, 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 for a similar asset. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss and any subsequent reversal is recognised in the profit and loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled. or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated party without imposing additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other payables and bank loans, 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 receipts discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| Rombalds Developments Limited (Registered number: 13684422) |

Notes to the Financial Statements - continued

for the Period 1 November 2024 to 30 June 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

| Going concern

| The financial statements have been prepared on the going concern basis, this is on the assumption of continued support by the directors for a period of not less than 12 months from the date the financial statements are approved by the director.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Improvements

| to

| property

£ |

| COST

| At 1 November 2024 | 181,559 |  |

| Additions | 128,480 |  |

| At 30 June 2025 | 310,039 |  |

| NET BOOK VALUE

| At 30 June 2025 | 310,039 |  |

| At 31 October 2024 | 181,559 |  |

| Rombalds Developments Limited (Registered number: 13684422) |

Notes to the Financial Statements - continued

for the Period 1 November 2024 to 30 June 2025

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024

| and 30 June 2025 | 133 |  |

| NET BOOK VALUE

| At 30 June 2025 | 133 |  |

| At 31 October 2024 | 133 |  |

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024 | 387,110 |  |

| Additions | 166,465 |  |

| At 30 June 2025 | 553,575 |  |

| NET BOOK VALUE

| At 30 June 2025 | 553,575 |  |

| At 31 October 2024 | 387,110 |  |

| The directors have confirmed that the value of the investment property represents current market value.

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 31.10.24

£ | £ |

| Tax | 2,877 |  | 878 |  |

| VAT | 5,296 |  | 4,680 |  |

| Other creditors | 873,763 |  | 570,616 |  |

| Accruals and deferred income | 2,660 |  | 1,050 |  |

884,596 |  | 577,224 |  |

9. | RELATED PARTY DISCLOSURES

| There is a loan due to Rombalds Builders Limited of £873,763 (2024 - £570,616). Interest is charged at 4% and the loan is repayable on demand.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is D Ettenfield.

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Rombalds Developments Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rombalds Developments Limited for the period ended 30 June 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Rombalds Developments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rombalds Developments Limited and state those matters that we have agreed to state to the director of Rombalds Developments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rombalds Developments Limited and its director for our work or for this report.

It is your duty to ensure that Rombalds Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rombalds Developments Limited. You consider that Rombalds Developments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Rombalds Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stirk Lambert & Co

Chartered Accountants

Russell Chambers

61a North Street

Keighley

West Yorkshire

BD21 3DS

16 January 2026