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REGISTERED NUMBER: 04424738 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| ROTHER DEVELOPMENTS LIMITED |

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

ROTHER DEVELOPMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr C J Campbell

| Mrs N T Campbell

| REGISTERED OFFICE: | Unit 2.02

| High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

| REGISTERED NUMBER: | 04424738 (England and Wales)

| ACCOUNTANTS: | Acuity Professional Partnership LLP

| Unit 2.02 High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

STATEMENT OF FINANCIAL POSITION

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,648 |  | 4,865 |  |

Investments | 5 | - |  | 170,322 |  |

Investment property | 6 | 6,669,560 |  | 6,669,560 |  |

6,673,208 |  | 6,844,747 |  |

CURRENT ASSETS

Debtors | 7 | 80,089 |  | 86,609 |  |

Cash at bank | 1,081,626 |  | 855,268 |  |

1,161,715 |  | 941,877 |  |

CREDITORS

Amounts falling due within one year | 8 | 606,384 |  | 927,559 |  |

NET CURRENT ASSETS | 555,331 |  | 14,318 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,228,539 |  | 6,859,065 |  |

PROVISIONS FOR LIABILITIES | 9 | 489,719 |  | 490,023 |  |

NET ASSETS | 6,738,820 |  | 6,369,042 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 200 |  | 200 |  |

Special reserve | 2,169,195 |  | 2,169,195 |  |

Retained earnings | 4,569,425 |  | 4,199,647 |  |

SHAREHOLDERS' FUNDS | 6,738,820 |  | 6,369,042 |  |

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

STATEMENT OF FINANCIAL POSITION - continued

30 SEPTEMBER 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 30 April 2026 and were signed on its behalf by:

Mr C J Campbell - Director

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Rother Developments 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.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| INVESTMENT PROPERTY

| The land and buildings are held as investment property and stated at current market value, as valued by C J Campbell, a director of the company. Depreciation has not been provided in accordance with Financial Reporting Standard 102.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 7,455 |  | 27,772 |  | 35,227 |  |

| Depreciation

| At 1 October 2024 | 5,579 |  | 24,783 |  | 30,362 |  |

| Charge for year | 469 |  | 748 |  | 1,217 |  |

| At 30 September 2025 | 6,048 |  | 25,531 |  | 31,579 |  |

| Net book value

| At 30 September 2025 | 1,407 |  | 2,241 |  | 3,648 |  |

| At 30 September 2024 | 1,876 |  | 2,989 |  | 4,865 |  |

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| Cost

| At 1 October 2024 | 170,322 |  |

| Disposals | (170,322 | ) |

| At 30 September 2025 | - |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | 170,322 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 October 2024

| and 30 September 2025 | 6,669,560 |  |

| Net book value

| At 30 September 2025 | 6,669,560 |  |

| At 30 September 2024 | 6,669,560 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2021 | 2,658,002 |  |

| Cost | 4,011,558 |  |

6,669,560 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 6,554 |  | 12,654 |  |

| Other debtors | 73,535 |  | 73,535 |  |

| Prepayments | - |  | 420 |  |

80,089 |  | 86,609 |  |

ROTHER DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04424738)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 72,495 |  | 59,609 |  |

| Other creditors | 2 |  | 338,414 |  |

| Directors' current accounts | 531,484 |  | 526,902 |  |

| Accruals and deferred income | 2,403 |  | 2,634 |  |

606,384 |  | 927,559 |  |

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 489,719 |  | 490,023 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 490,023 |  |

| Utilised during year | (304 | ) |

| Balance at 30 September 2025 | 489,719 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 50 | Class A | £1 | 50 |  | 50 |  |

| 50 | Class B | £1 | 50 |  | 50 |  |

200 |  | 200 |  |