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Registered Number: 14018377
RO PROPERTIES 2 LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Ro Properties 2 Ltd Contents Page For the year ended 31 December 2025
Statement of financial position | 1
Notes to the financial statements | 2

Ro Properties 2 Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 245,794 |  | 0
|  | 245,794 |  | 0
Current assets |  |  |
Debtors | 4 | 0 |  | 70,399
Cash at bank and in hand |  | 2,349 |  | 1,000
|  | 2,349 |  | 71,399
Creditors: amount falling due within one year | 5 | (2,271) |  | (2,635)
Net current assets |  | 78 |  | 68,764
Total assets less current liabilities |  | 245,872 |  | 68,764
Creditors: amount falling due after more than one year | 6 | (244,281) |  | (76,792)
Provisions for liabilities | 7 | (400) |  | 0
Net assets |  | 1,191 |  | (8,028)
Capital and reserves |  |  |
Called up share capital | 8 | 100 |  | 100
Fair Value Reserves | 9 | 10,600 |  | 0
Profit and loss account |  | (9,509) |  | (8,128)
Shareholders' funds |  | 1,191 |  | (8,028)
For the year ended 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 accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of directors on 07 April 2026 and were signed on its behalf by:
------------------------------- Osbaldestin Richard Director
1

Ro Properties 2 Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Ro Properties 2 Ltd is a private company, limited by shares, registered in , registration number 14018377, registration address 15 Heatherdene Avenue, Crowthorne, RG45 6AA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:: Fixtures and fittings - 5 years straight line Investment properties All investment properties are carried at fair value determined annually by the Director and derived from estimated market value less estimated selling costs, with the unrealised gain being recognised in the Profit and loss account (together with related deferred tax). The unrealised gain, net of deferred tax provided, is then tranferred from the profit and loss reserves to a fair value reserve as disclosed in the notes and it is non-distributable. Market value is estimated by the Director, taking into account independent valuation at purchase date adjusted for subsequent house price index changes, comparable real estate and future plans. No depreciation is provided. Changes in fair value are recognised in the profit and loss account. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees The averge number of employees was nil (2024 - nil). Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 January 2025 | - |  | - |  | -
Additions | 3,795 |  | 231,389 |  | 235,184
Disposals | - |  | - |  | -
Revaluations | - |  | 11,000 |  | 11,000
At 31 December 2025 | 3,795 |  | 242,389 |  | 246,184
Depreciation
At 01 January 2025 | - |  | - |  | -
Charge for year | 390 |  | - |  | 390
On disposals | - |  | - |  | -
At 31 December 2025 | 390 |  | - |  | 390
Net book values
Closing balance as at 31 December 2025 | 3,405 |  | 242,389 |  | 245,794
Opening balance as at 01 January 2025 | - |  | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deposits paid | 0 |  | 70,399
| 0 |  | 70,399
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 0
Accrued Expenses | 2,271 |  | 2,635
| 2,271 |  | 2,635
6. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Loan Accounts | 244,281 |  | 76,792
| 244,281 |  | 76,792
Loans from Directors are interest free and with no fixed repayment date.
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 400 |  | 0
| 400 |  | 0
Deferred taxation is currently provided to the extent that the chargeable gain, were investment properties sold at revalued amounts, exceeds as tax losses carried forward.
8. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 shares of £1.00 each | 100 |  | 100
| 100 |  | 100
9. | Fair Value Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Transfer to Profit and Loss Account | 10,600 |  | 0
| 10,600 |  | 0
Amounts are transferred from profit and loss account to the Fair Value reserve representing the unrealised revaluation amounts net of deferred tax where appropriate that are non-distributable.
2