Rother Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04424738 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ROTHER DEVELOPMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

FIXED ASSETS

Tangible assets

4

3,648

4,865

Investments

5

-

170,322

Investment property

6

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

Special reserve

2,169,195

Retained earnings

4,569,425

4,199,647

SHAREHOLDERS' FUNDS

6,738,820

6,369,042

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

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

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

Prepayments

-

420

80,089

86,609

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

50

Class A

£1

50

Class B

£1

50

200