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REGISTERED NUMBER: 03683457 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROSESWIFT LIMITED

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

ROSESWIFT LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | J N C Jensen

| Mrs J Jensen

| REGISTERED OFFICE: | Ground Floor

| Oakhurst House

| 77 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8BS

| REGISTERED NUMBER: | 03683457 (England and Wales)

| ACCOUNTANTS: | Wells Associates

| Ground Floor Oakhurst House

| 77 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8BS

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 650 |  | 1,299 |  |

Investment property | 5 | 858,750 |  | 1,249,250 |  |

859,400 |  | 1,250,549 |  |

CURRENT ASSETS

Cash at bank | 210,818 |  | 83,046 |  |

CREDITORS

Amounts falling due within one year | 6 | (13,045 | ) | (6,245 | ) |

NET CURRENT ASSETS | 197,773 |  | 76,801 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,057,173 |  | 1,327,350 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (385,410 | ) | (571,810 | ) |

PROVISIONS FOR LIABILITIES | (123 | ) | (247 | ) |

NET ASSETS | 671,640 |  | 755,293 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 9 | 350,637 |  | 391,137 |  |

Retained earnings | 320,903 |  | 364,056 |  |

SHAREHOLDERS' FUNDS | 671,640 |  | 755,293 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

BALANCE SHEET - continued

31 MARCH 2026

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 7 May 2026 and were signed on its behalf by:

J N C Jensen - Director

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Roseswift 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 represents rental income. Turnover is recognised on an accrual basis, according to occupancy of the properties.

| Tangible fixed assets

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

| Computer equipment | - | 33.33% on cost

| Investment property

| Investment properties are included in the Balance sheet at their open market value in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) and are not depreciated. This treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 3,498 |  |

| DEPRECIATION

| At 1 April 2025 | 2,199 |  |

| Charge for year | 649 |  |

| At 31 March 2026 | 2,848 |  |

| NET BOOK VALUE

| At 31 March 2026 | 650 |  |

| At 31 March 2025 | 1,299 |  |

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 1,249,250 |  |

| Additions | (350,000 | ) |

| Revaluations | (40,500 | ) |

| At 31 March 2026 | 858,750 |  |

| NET BOOK VALUE

| At 31 March 2026 | 858,750 |  |

| At 31 March 2025 | 1,249,250 |  |

| Fair value at 31 March 2026 is represented by:

£ |

| Valuation in 2022 | 1,501,000 |  |

| Valuation in 2023 | 26,600 |  |

| Valuation in 2024 | 14,250 |  |

| Valuation in 2025 | (292,600 | ) |

| Valuation in 2026 | (390,500 | ) |

858,750 |  |

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

2026 | 2025 |

£ | £ |

| Tax | 11,364 |  | 4,356 |  |

| Accrued expenses | 1,681 |  | 1,889 |  |

13,045 |  | 6,245 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans more 5 yrs non-inst | 318,250 |  | 454,650 |  |

| Directors' loan accounts | 67,160 |  | 117,160 |  |

385,410 |  | 571,810 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 318,250 |  | 454,650 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 318,250 |  | 454,650 |  |

| The mortgage in respect of the investment property held by the company is secured against the assets to a value pari passu with that of the property.

ROSESWIFT LIMITED (REGISTERED NUMBER: 03683457)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 April 2025 | 391,137 |  |

| Property revaluation | (40,500 | ) |

| At 31 March 2026 | 350,637 |  |

10. | RELATED PARTY DISCLOSURES

| For the period under review, the company was controlled by its director, Mr J Jensen

| There is no ultimate controlling party.