ACCOUNTS - Final Accounts preparation

Registered number: 14216642

Roadway House Limited

Financial statements

Information for filing with the registrar

31 July 2025


Roadway House Limited

Balance sheet

At 31 July 2025

		As restated
	2025	2024
Note	£	£

Fixed assets
Investment property			2,041,056		2,041,056
			2,041,056		2,041,056
Current assets
Debtors	5	31,922		11,986
Cash at bank and in hand		93,899		173,248
		125,821		185,234
Creditors: amounts falling due within one year	6	(1,712,799)		(1,889,008)
Net current liabilities			(1,586,978)		(1,703,774)
Total assets less current liabilities			454,078		337,282

Net assets			454,078		337,282

Capital and reserves
Called up share capital	100	100
Profit and loss account	453,978	337,182
Shareholders' funds	454,078	337,282

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Roadway House Limited

Balance sheet (continued)

At 31 July 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2026.

J C Stubbs	M Stubbs
Director	Director

Company registered number: 14216642
The notes on pages 3 to 4 form part of these financial statements.

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Roadway House Limited

Notes to the financial statements

Year ended 31 July 2025

1.	General information

Roadway House Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is Citygate, St James' Boulevard, Newcastle upon Tyne, NE1 4JE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and the Companies Act 2006.

2.2

Revenue

The turnover shown in the profit and loss account represents rental income and associate income receivable during the period.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.6

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

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Roadway House Limited

Notes to the financial statements

Year ended 31 July 2025

4.	Investment property

		Freehold investment property
		£
	Valuation
	At 1 August 2024	2,041,056
	At 31 July 2025	2,041,056

The director feels the property value is not materially different to the value it is currently held in the accounts.

Debtors

					2025	2024
					£	£


Trade debtors	12,604	8,806
Prepayments and accrued income	19,318	3,180
	31,922	11,986

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	12,046	626
Corporation tax	37,405	57,425
Rental income received in advance	25,113	24,381
Other creditors	1,634,095	1,802,436
Accruals and deferred income	4,140	4,140
	1,712,799	1,889,008

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