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REGISTERED NUMBER: 04447163 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

Roskear Villas Limited

| Roskear Villas Limited (Registered number: 04447163) |

Contents of the Financial Statements

for the Year Ended 31st July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Certified Accountants' Report | 7 |

| Roskear Villas Limited |

Company Information

for the Year Ended 31st July 2025

| DIRECTORS: | P J E Martin

| Mrs C V Martin

| SECRETARY: | Mrs C V Martin

| REGISTERED OFFICE: | Tallem

| South Drive

| Tehidy

| Camborne

| Cornwall

| TR14 0EZ

| REGISTERED NUMBER: | 04447163 (England and Wales)

| ACCOUNTANTS: | Lodge & Hicks Ltd

| Chartered Certified Accountants

| 3 Toltuff Crescent

| Alverton

| Penzance

| Cornwall

| TR18 4QD

| Roskear Villas Limited (Registered number: 04447163) |

Balance Sheet

31st July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 726 |  | 558 |  |

Investment property | 5 | 636,457 |  | 632,617 |  |

637,183 |  | 633,175 |  |

CURRENT ASSETS

Debtors | 6 | 7,755 |  | 5,019 |  |

Cash at bank | 739 |  | 3,948 |  |

8,494 |  | 8,967 |  |

CREDITORS

Amounts falling due within one year | 7 | 253,622 |  | 254,917 |  |

NET CURRENT LIABILITIES | (245,128 | ) | (245,950 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 392,055 |  | 387,225 |  |

PROVISIONS FOR LIABILITIES | 62,792 |  | 62,760 |  |

NET ASSETS | 329,263 |  | 324,465 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Undistributable profit | 9 | 267,104 |  | 267,104 |  |

Retained earnings | 62,059 |  | 57,261 |  |

SHAREHOLDERS' FUNDS | 329,263 |  | 324,465 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Roskear Villas Limited (Registered number: 04447163) |

Balance Sheet - continued

31st July 2025

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 Board of Directors and authorised for issue on 25th March 2026 and were signed on its behalf by:

P J E Martin - Director

Mrs C V Martin - Director

| Roskear Villas Limited (Registered number: 04447163) |

Notes to the Financial Statements

for the Year Ended 31st July 2025

1. | STATUTORY INFORMATION

| Roskear Villas 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

3. | EMPLOYEES AND DIRECTORS

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

| Roskear Villas Limited (Registered number: 04447163) |

Notes to the Financial Statements - continued

for the Year Ended 31st July 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st August 2024 | 2,227 |  |

| Additions | 410 |  |

| At 31st July 2025 | 2,637 |  |

| DEPRECIATION

| At 1st August 2024 | 1,669 |  |

| Charge for year | 242 |  |

| At 31st July 2025 | 1,911 |  |

| NET BOOK VALUE

| At 31st July 2025 | 726 |  |

| At 31st July 2024 | 558 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st August 2024 | 632,617 |  |

| Additions | 3,840 |  |

| At 31st July 2025 | 636,457 |  |

| NET BOOK VALUE

| At 31st July 2025 | 636,457 |  |

| At 31st July 2024 | 632,617 |  |

| To arrive at the fair value for investment property the directors firstly considered the market value of similar properties in the area. Secondly they considered the earnings yield at a rate of 5% and applied this to the profit to arrive at a fair value similar to that brought forward as at 01.08.2016.

| At this time no valuation has been done by an external valuer.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,333 |  | 2,201 |  |

| Other debtors | 5,422 |  | 2,818 |  |

7,755 |  | 5,019 |  |

| Roskear Villas Limited (Registered number: 04447163) |

Notes to the Financial Statements - continued

for the Year Ended 31st July 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,217 |  | 554 |  |

| Taxation and social security | 3,472 |  | 6,581 |  |

| Other creditors | 248,933 |  | 247,782 |  |

253,622 |  | 254,917 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

9. | RESERVES

| Undistributa

| profit

£ |

| At 1st August 2024

| and 31st July 2025 | 267,104 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in other creditors is an interest free unsecured loan of £22,537 from Mr and Mrs Martin (2024: £22,137).

11. | RELATED PARTY DISCLOSURES

| Included within other creditors is an interest free, unsecured loan of £225,119 (2024: £224,619) from Marstead Ltd. This company is controlled by Mr and Mrs Martin, who are directors and majority shareholders. The loan is payable on demand.

| Also included within other debtors is an interest free, unsecured loan of £4,992 (2024: £2,400 creditor) to Mr J Martin who is the son of the directors and shareholders of Roskear Villas Limited. The loan is payable on demand.

Chartered Certified Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Roskear Villas Limited

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Roskear Villas Limited for the year ended 31st July 2025 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Roskear Villas Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roskear Villas Limited and state those matters that we have agreed to state to the Board of Directors of Roskear Villas Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roskear Villas 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 Roskear Villas Limited. You consider that Roskear Villas Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roskear Villas 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.

Lodge & Hicks Ltd

Chartered Certified Accountants

3 Toltuff Crescent

Alverton

Penzance

Cornwall

TR18 4QD

25th March 2026