Roach Properties Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12121140

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,938		23,899
Investment Properties	5		300,000		300,000

			319,938		323,899
CURRENT ASSETS
Debtors	6	51,709		38,239
Cash at bank and in hand		123		180

		51,832		38,419
Creditors: Amounts Falling Due Within One Year	7	(270,534 )		(248,592 )

NET CURRENT ASSETS (LIABILITIES)			(218,702 )		(210,173 )

TOTAL ASSETS LESS CURRENT LIABILITIES			101,236		113,726

Creditors: Amounts Falling Due After More Than One Year	8		(210,789 )		(210,789 )

NET LIABILITIES			(109,553 )		(97,063 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		90,000		90,000
Profit and Loss Account			(199,653 )		(187,163 )

SHAREHOLDERS' FUNDS			(109,553)		(97,063)

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Roach Properties Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Carol Carr

Director

22/04/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Roach Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12121140 . The registered office is Charter House, 103-105 Leigh Road, Leigh on Sea, Essex, SS9 1JL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate due to the ongoing financial support of the director.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Improvements	10% on cost
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on cost

2.5. Investment Properties

All investment properties are carried at fair value determined annually 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 for. Changes in fair value are recognised in the profit and loss account.

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Roach Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Improvements	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	19,235	21,803	3,922	44,960
Additions	-	104	-	104

As at 31 July 2025	19,235	21,907	3,922	45,064

Depreciation
As at 1 August 2024	3,847	13,292	3,922	21,061
Provided during the period	1,924	2,141	-	4,065

As at 31 July 2025	5,771	15,433	3,922	25,126

Net Book Value
As at 31 July 2025	13,464	6,474	-	19,938

As at 1 August 2024	15,388	8,511	-	23,899

5. Investment Property

	2025
	£
Fair Value
As at 1 August 2024 and 31 July 2025	300,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	2025	2024
	£	£
Cost	210,000	210,000

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Roach Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	48,809	35,339
Tax	2,900	2,900

	51,709	38,239

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	270,534	248,592

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Mortgages	210,789	210,789

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Reserves

	Fair Value Reserve
	£
As at 1 August 2024	90,000

As at 31 July 2025	90,000

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Roach Properties Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

11. Related Party Transactions

The director of the company currently resides in an investment property owned by the company. Rent is paid at the full market rate. During the year, the cost of this rent amounted to £15,600 (2024 - £15,600).

Times and Space Ltd

The director of the company is also the director of Times and Space Ltd. The company maintains a loan account with Times and Space Ltd. At the year-end, the balance was £46,162 (2024 - £32,692) and is shown in other debtors.

RE House Limited

The director of the company is also the director of RE House Limited. The company maintains a loan account with RE House Limited. At the year-end, the balance was £207,230 (2024 - £173,030) and is shown in other creditors.

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