REGISTERED NUMBER: 11043995 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Roche Retirement Living Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Roche

Mrs C E Roche

P W Roche

REGISTERED OFFICE:

Unit 1, Manor Court

Manor Hill Lane

Leeds

West Yorkshire

LS11 8LQ

REGISTERED NUMBER:

11043995 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

80,548

27,284

Investment property

5

28,000

28,000

108,548

55,284

CURRENT ASSETS

Stocks

3,424,031

3,557,324

Debtors

6

292,354

294,284

Cash at bank and in hand

368,082

340,014

4,084,467

4,191,622

CREDITORS

Amounts falling due within one year

7

3,851,772

3,753,731

NET CURRENT ASSETS

232,695

437,891

TOTAL ASSETS LESS CURRENT LIABILITIES

341,243

493,175

PROVISIONS FOR LIABILITIES

20,137

6,821

NET ASSETS

321,106

486,354

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

321,006

486,254

SHAREHOLDERS' FUNDS

321,106

486,354

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

P J Roche - Director

1.	STATUTORY INFORMATION

Roche Retirement Living Ltd 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.

Revenue recognition

Revenue is represented by the consideration received from the sale of leasehold interests in apartments (less VAT and other discounts). The revenue is recognised upon the legal completion, being the point where the risks and control are transferred to the customer.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

The stock and work in progress held by the company consists of land and property for development, and finished residential properties for sale. These are valued at the lower of cost and net realisable value.

Financial instruments

Basic financial instruments are recognised at amortised costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

18,373

18,250

3,579

40,202

Additions

2,195

70,332

1,332

73,859

At 31 July 2025

20,568

88,582

4,911

114,061

DEPRECIATION

At 1 August 2024

8,548

2,661

1,709

12,918

Charge for year

1,458

18,059

1,078

20,595

At 31 July 2025

10,006

20,720

2,787

33,513

NET BOOK VALUE

At 31 July 2025

10,562

67,862

2,124

80,548

At 31 July 2024

9,825

15,589

1,870

27,284

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

28,000

NET BOOK VALUE

At 31 July 2025

28,000

At 31 July 2024

28,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

15,482

2,211

Other debtors

276,872

292,073

292,354

294,284

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

33,148

14,364

Taxation and social security

-

108,216

Other creditors

3,818,624

3,631,151

3,851,772

3,753,731

8.	SECURED DEBTS

National Westminster Bank PLC holds two fixed and floating charges over all the property and undertakings of the company.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

P J Roche

Balance outstanding at start of year

79,543

-

Amounts advanced

-

79,543

Amounts repaid

(79,543

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

79,543

P W Roche

Balance outstanding at start of year

84

-

Amounts advanced

-

15,000

Amounts repaid

(84

)

(14,916

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

84