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COMPANY REGISTRATION NUMBER: 10345346

Roalfe Holdings Limited

Filleted Unaudited Financial Statements

31 December 2024

Roalfe Holdings Limited

Financial Statements

Period from 1 March 2024 to 31 December 2024

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

Roalfe Holdings Limited

Statement of Financial Position

31 December 2024

| 31 Dec 24 | 29 Feb 24
Note | £ | £ | £

Fixed assets

Investments | 5 |  | 905,000 | 905,000

Current assets

Debtors | 6 | 107,349 |  | 127,932
Cash at bank and in hand | 90,100 |  | 90,100
| --------- |  | ---------
| 197,449 |  | 218,032

Creditors: amounts falling due within one year | 7 | 9,897 |  | 250
| --------- |  | ---------
Net current assets |  | 187,552 | 217,782
|  | ------------ | ------------
Total assets less current liabilities |  | 1,092,552 | 1,122,782
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 1,092,452 | 1,122,682
|  | ------------ | ------------
Shareholders funds |  | 1,092,552 | 1,122,782
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Mr W G Roalfe
Director

Company registration number: 10345346

Roalfe Holdings Limited

Notes to the Financial Statements

Period from 1 March 2024 to 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 499 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. 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. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2).
5. Investments

| Shares in group undertakings
| £
Cost |
At 1 March 2024 and 31 December 2024 | 905,000
| ---------
Impairment |
At 1 March 2024 and 31 December 2024 | –
| ---------

Carrying amount |
At 31 December 2024 | 905,000
| ---------
At 29 February 2024 | 905,000
| ---------

6. Debtors

| 31 Dec 24 | 29 Feb 24
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 1,817
Other debtors | 107,349 | 126,115
| --------- | ---------
| 107,349 | 127,932
| --------- | ---------

7. Creditors: amounts falling due within one year

| 31 Dec 24 | 29 Feb 24
| £ | £
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 9,626 | –
Corporation tax | 271 | 250
| ------- | ----
| 9,897 | 250
| ------- | ----

8. Related party transactions
At the year end the director owed the company £96,156 (Feb 24: £126,115). During the year the company made aggregate advances of £85,836 to the directors, the directors made repayments of £117,223. Interest of £1,428 was charged on the outstanding balance.