REGISTERED NUMBER: 02674370 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st July 2025

for

ROUNDFERN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A Lynn

Mrs C E Hull

D J Lynn

SECRETARY:

Mrs C E Hull

REGISTERED OFFICE:

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

REGISTERED NUMBER:

02674370 (England and Wales)

ACCOUNTANTS:

Streets (Worthing) Limited

Chartered Accountants

38 Salisbury Road

Worthing

West Sussex

BN11 1RD

FIXED ASSETS

Tangible assets

4

1

1

Investment property

5

285,000

285,000

285,001

285,001

CURRENT ASSETS

Cash at bank

24,257

18,463

CREDITORS

Amounts falling due within one year

6

166,596

166,362

NET CURRENT LIABILITIES

(142,339

)

(147,899

)

TOTAL ASSETS LESS CURRENT LIABILITIES

142,662

137,102

PROVISIONS FOR LIABILITIES

6,105

6,105

NET ASSETS

136,557

130,997

CAPITAL AND RESERVES

Called up share capital

24

24

Fair value reserve

7

33,568

33,568

Retained earnings

102,965

97,405

SHAREHOLDERS' FUNDS

136,557

130,997

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7th April 2026 and were signed on its behalf by:

Mrs A Lynn - Director

1.	STATUTORY INFORMATION

Roundfern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

20% on cost

Investment property

The company's property is held for long-term investment and is included in the Balance Sheet at its open market value. The surplus or deficit on revaluation is transferred to the fair value reserve. Depreciation is not provided in respect of freehold investment property.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1st August 2024

and 31st July 2025

334

DEPRECIATION

At 1st August 2024

and 31st July 2025

333

NET BOOK VALUE

At 31st July 2025

1

At 31st July 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2024

and 31st July 2025

285,000

NET BOOK VALUE

At 31st July 2025

285,000

At 31st July 2024

285,000

Fair value at 31st July 2025 is represented by:

£

Valuation in 2022

4,673

Valuation in 2024

35,000

Cost

245,327

285,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

245,327

245,327

Freehold land and buildings were valued on an open market basis on 31st July 2025 by the directors .

Freehold land and buildings are let under operating leases.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax reserve

1,515

1,360

Directors' loan accounts

163,611

163,611

Accrued expenses

1,470

1,391

166,596

166,362

7.

RESERVES

Fair

value

reserve

£

At 1st August 2024

and 31st July 2025

33,568