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REGISTERED NUMBER: SC184032 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rosenwheel Property Limited

| Rosenwheel Property Limited (Registered number: SC184032) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Rosenwheel Property Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTOR: | Mr J S Russell

| REGISTERED OFFICE: | 26 Victoria Street

| Rutherglen

| Glasgow

| G73 1DS

| REGISTERED NUMBER: | SC184032 (Scotland)

| ACCOUNTANTS: | Greg Hannah Ltd

| Chartered Accountants

| 26 Victoria Street

| Rutherglen

| Glasgow

| G73 1DS

| Rosenwheel Property Limited (Registered number: SC184032) |

Statement of Financial Position

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 138,453 |  | 143,668 |  |

CURRENT ASSETS

Cash at bank and in hand | 72,818 |  | 120,462 |  |

CREDITORS

Amounts falling due within one year | 6 | 201,513 |  | 258,102 |  |

NET CURRENT LIABILITIES | (128,695 | ) | (137,640 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 9,758 |  | 6,028 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 9,558 |  | 5,828 |  |

9,758 |  | 6,028 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 March 2026 and were signed by:

Mr J S Russell - Director

| Rosenwheel Property Limited (Registered number: SC184032) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Rosenwheel Property Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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

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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is derived from rental fees.

| Turnover is measured at the fair value of rental fees, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| Tangible fixed assets

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on cost

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

| Taxation

| The taxation expense represents the aggregate amount of current 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.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Going concern

| The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Rosenwheel Property Limited (Registered number: SC184032) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 260,750 |  | 5,079 |  | 265,829 |  |

| Disposals | - |  | (5,079 | ) | (5,079 | ) |

| At 31 March 2025 | 260,750 |  | - |  | 260,750 |  |

| DEPRECIATION

| At 1 April 2024 | 117,082 |  | 5,079 |  | 122,161 |  |

| Charge for year | 5,215 |  | - |  | 5,215 |  |

| Eliminated on disposal | - |  | (5,079 | ) | (5,079 | ) |

| At 31 March 2025 | 122,297 |  | - |  | 122,297 |  |

| NET BOOK VALUE

| At 31 March 2025 | 138,453 |  | - |  | 138,453 |  |

| At 31 March 2024 | 143,668 |  | - |  | 143,668 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 939 |  | 576 |  |

| Taxation and social security | 5,382 |  | 5,048 |  |

| Other creditors | 195,192 |  | 252,478 |  |

201,513 |  | 258,102 |  |

7. | RELATED PARTY DISCLOSURES

| At the 31st March 2025, the Company owed Mr James Russell (Director) £193,942 (2024: £251,328). This loan is interest free and has no fixed repayment terms.