Rosselsden Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15045727

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,248		2,529
Investment Properties	5		464,734		266,912

			466,982		269,441
CURRENT ASSETS
Debtors	6	525		400
Cash at bank and in hand		69,267		127,587

		69,792		127,987
Creditors: Amounts Falling Due Within One Year	7	(228,878 )		(223,431 )

NET CURRENT ASSETS (LIABILITIES)			(159,086 )		(95,444 )

TOTAL ASSETS LESS CURRENT LIABILITIES			307,896		173,997

Creditors: Amounts Falling Due After More Than One Year	8		(340,662 )		(193,175 )

NET LIABILITIES			(32,766 )		(19,178 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(32,866 )		(19,278 )

SHAREHOLDERS' FUNDS			(32,766)		(19,178)

Page 1

Page 2

Rosselsden Homes Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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

Ms Elizabeth Ann Ross-Elsden

Director

26th March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rosselsden Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15045727 . The registered office is 203 London Road, Hadleigh, Benfleet, Essex, SS7 2RD.

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 director has considered the financial position of the company, including its net liabilities, and are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

2.3. Turnover

The company's activities consist primarily of the holding of investment properties and deriving rental income from those properties. The company will also receive interest income on cash deposits when there is surplus cash to be deposited.

Rental income is recognised as it becomes due and is accrued on a time basis. Interest income is not intended to be a material figure in the accounts and is, therefore, only recognised as it is received.

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:

Freehold	Nil
Fixtures & Fittings	25% Reducing Balance

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	3,371
Additions	468

As at 31 August 2025	3,839

Depreciation
As at 1 September 2024	842
Provided during the period	749

As at 31 August 2025	1,591

Net Book Value
As at 31 August 2025	2,248

As at 1 September 2024	2,529

Page 3

Page 4

Rosselsden Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

5. Investment Property

	31 August 2025
	£
Fair Value
As at 1 September 2024	266,912
Additions	197,822

As at 31 August 2025	464,734

The freehold investment properties are recent purchases and are, therefore, shown at cost. They will be valued at subsequent year-ends on the basis of market value. The surplus arising from that revaluation will be shown on the profit and loss account as other operating income and transferred, net of deferred tax, to the fair value reserve on the balance sheet.

Included in the investment properties shown at £464,734 are properties used in operating leases.

The historic cost of the investment properties is £464,734.

6. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Trade debtors	270	-
Prepayments and accrued income	255	-
Other debtors	-	400

	525	400

7. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Other taxes and social security	36	-
Accruals and deferred income	1,193	982
Director's loan account	227,649	222,449

	228,878	223,431

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

	31 August 2025	31 August 2024
	£	£
Bank loans	340,662	193,175

Of the creditors falling due after more than one year the following amounts are due after more than five years:

	31 August 2025		31 August 2024
	£		£
Bank loans	340,662		-

Page 4

Page 5

Rosselsden Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

9. Secured Creditors

Of the creditors the following amounts are secured by a fixed charge over the investment property.

	31 August 2025		31 August 2024
	£		£
Bank loans and overdrafts	340,662		193,175

10. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	100	100

Page 5