BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Commercial property management 11 February 2026 0 0 03141096 2025-07-31 03141096 2024-07-31 03141096 2023-07-31 03141096 2024-08-01 2025-07-31 03141096 2023-08-01 2024-07-31 03141096 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03141096 uk-curr:PoundSterling 2024-08-01 2025-07-31 03141096 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03141096 uk-bus:FullAccounts 2024-08-01 2025-07-31 03141096 uk-bus:Director1 2024-08-01 2025-07-31 03141096 uk-bus:Agent1 2024-08-01 2025-07-31 03141096 uk-core:ShareCapital 2025-07-31 03141096 uk-core:ShareCapital 2024-07-31 03141096 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 03141096 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 03141096 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 03141096 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 03141096 uk-bus:FRS102 2024-08-01 2025-07-31 03141096 uk-core:PlantMachinery 2024-08-01 2025-07-31 03141096 uk-core:CurrentFinancialInstruments 2025-07-31 03141096 uk-core:CurrentFinancialInstruments 2024-07-31 03141096 uk-core:WithinOneYear 2025-07-31 03141096 uk-core:WithinOneYear 2024-07-31 03141096 uk-core:EmployeeBenefits 2024-07-31 03141096 uk-core:EmployeeBenefits 2024-08-01 2025-07-31 03141096 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-07-31 03141096 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-07-31 03141096 uk-core:OtherDeferredTax 2025-07-31 03141096 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-07-31 03141096 uk-core:EmployeeBenefits 2025-07-31 03141096 2024-08-01 2025-07-31 03141096 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 03141096

Roger Street Investments Limited

Unaudited Financial Statements

for the financial year ended 31 July 2025

ROGER STREET INVESTMENTS LIMITED

Director and Other Information

Director | Mr Nicholas Cable
Company Registration Number | 03141096
Business Address | Unit 1a The Moorings
| Dane Road Industrial Estate
| Sale
| M33 7BH
Accountants | TWJ Partnership LLP
| 1a The Moorings
| Dane Road
| Sale
| Cheshire
| M33 7BH
| England

ROGER STREET INVESTMENTS LIMITED

Company Registration Number: 03141096

Statement of Financial Position

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 4 | 10,970,618 |  | 12,799,460
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 107,509 |  | 168,932
Cash and cash equivalents |  |  | 4,315,108 |  | 382,869
|  |  | ───────── |  | ─────────
|  |  | 4,422,617 |  | 551,801
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (1,232,061) |  | (460,885)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 3,190,556 |  | 90,916
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 14,161,174 |  | 12,890,376
Provisions for liabilities |  | 8 | (85,916) |  | (98,459)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 14,075,258 |  | 12,791,917
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | 14,075,257 |  | 12,791,916
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 14,075,258 |  | 12,791,917
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 11 February 2026

________________________________ |  |  |  |  |
Mr Nicholas Cable |  |  |  |  |
Director |  |  |  |  |

ROGER STREET INVESTMENTS LIMITED

Notes to the Financial Statements

for the financial year ended 31 July 2025

1. | General Information
| Roger Street Investments Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 03141096. The registered office of the company is. Commercial property management The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 10% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Income Statement as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Income Statement.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company does not operate a pension scheme.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 0, (2024 - 0).

4. | Property, plant and equipment
|  | Investment | Plant and | Total
|  | properties | machinery |
|  | £ | £ | £
| Cost
| At 1 August 2024 | 12,406,700 | 541,807 | 12,948,507
| Disposals | (1,779,746) | - | (1,779,746)
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | 10,626,954 | 541,807 | 11,168,761
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 August 2024 | - | 149,047 | 149,047
| Charge for the financial year | - | 49,096 | 49,096
|  | ───────── | ───────── | ─────────
| At 31 July 2025 | - | 198,143 | 198,143
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 July 2025 | 10,626,954 | 343,664 | 10,970,618
|  | ═════════ | ═════════ | ═════════
| At 31 July 2024 | 12,406,700 | 392,760 | 12,799,460
|  | ═════════ | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 94,000 | 145,588
| Other debtors | 1 | 1
| Prepayments and accrued income | 13,508 | 23,343
|  | ───────── | ─────────
|  | 107,509 | 168,932
|  | ═════════ | ═════════

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 7) | 1,043,754 | 236,598
| Other creditors | 96,325 | 95,103
| Accruals and deferred income | 91,982 | 129,184
|  | ───────── | ─────────
|  | 1,232,061 | 460,885
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 583,963 | 46,516
| Corporation tax | 459,791 | 190,082
|  | ───────── | ─────────
|  | 1,043,754 | 236,598
|  | ═════════ | ═════════

8. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 98,459 | 98,459 | 92,814
| Charged to profit and loss | (12,543) | (12,543) | 5,645
|  | ───────── | ───────── | ─────────
| At financial year end | 85,916 | 85,916 | 98,459
|  | ═════════ | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 July 2025.

10. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.