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COMPANY REGISTRATION NUMBER: 05089887

Rotton Park Road Management Company Limited

Filleted Unaudited Financial Statements

31 December 2025

Rotton Park Road Management Company Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 33,000 | 33,000

Current assets

Debtors | 6 | – | 20
Cash at bank and in hand | 21,365 | 52,206
| -------- | --------
| 21,365 | 52,226

Creditors: amounts falling due within one year | 7 | 7,729 | 2,488
| -------- | --------
Net current assets | 13,636 | 49,738
| -------- | --------
Total assets less current liabilities | 46,636 | 82,738
| -------- | --------
Net assets | 46,636 | 82,738
| -------- | --------

Capital and reserves

Called up share capital | 9 | 15 | 15
Profit and loss account | 46,621 | 82,723
| -------- | --------
Shareholders funds | 46,636 | 82,738
| -------- | --------

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 year ending 31 December 2025 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 year 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 .

Rotton Park Road Management Company Limited

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 26 February 2026 , and are signed on behalf of the board by:

Mr M Collingwood
Director

Company registration number: 05089887

Rotton Park Road Management Company Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camomile House, Embassy Drive, Edgbaston, Birmingham, B15 1TP, England.
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.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities.
Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
Disclosure exemptions
The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.
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.
Revenue recognition
Revenue from the management of the investment property is recognised six months in advance for ground rent and on a monthly basis for service charges.
Income tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Investment property is measured at fair value as required by FRS 102.
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Average number of employees
The average number of persons employed by the company during the year amounted to Nil (2024:Nil).
5. Tangible assets

| Investment property
| £
Cost |
At 1 January 2025 and 31 December 2025 | 33,000
| --------
Depreciation |
At 1 January 2025 and 31 December 2025 | –
| --------
Carrying amount |
At 31 December 2025 | 33,000
| --------
At 31 December 2024 | 33,000
| --------

The directors assessed the freehold property at market value at the year end and consider that the fair value is equivalent to the original cost paid for the freehold.
6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 20
| ---- | ----

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 7,377 | 2,316
Other creditors | 352 | 172
| ------- | -------
| 7,729 | 2,488
| ------- | -------

8. Transactions with directors
The directors each received a credit of £500 (2024:£500) towards their liability for service charges to the Company.
9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 15 | 15 | 15 | 15
| ---- | ---- | ---- | ----

10. Ultimate controlling party
The company is under the control of the leaseholders.