REGISTERED NUMBER: 00402260 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

ROSLEA COMPANY LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs Rutti Simon

Ms Ronita Godsi

Mr Shlomo Godsi

SECRETARY:

Ms Ronita Godsi

REGISTERED OFFICE:

505 Pinner Road

Harrow

Middlesex

HA2 6EH

REGISTERED NUMBER:

00402260 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roslea Company Limited for the year ended 31 May 2025 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Roslea Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roslea Company Limited and state those matters that we have agreed to state to the Board of Directors of Roslea Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roslea Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roslea Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Roslea Company Limited. You consider that Roslea Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roslea Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

14 May 2026

FIXED ASSETS

Tangible assets

4

13,066

15,405

Investment property

5

2,312,373

2,300,000

2,325,439

2,315,405

CURRENT ASSETS

Debtors

6

16,310

18,315

Investments

7

15,000

95,000

Cash at bank

14,402

20,416

45,712

133,731

CREDITORS

Amounts falling due within one year

8

(2,013,432

)

(2,098,016

)

NET CURRENT LIABILITIES

(1,967,720

)

(1,964,285

)

TOTAL ASSETS LESS CURRENT LIABILITIES

357,719

351,120

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Revaluation reserve

326,155

326,155

Retained earnings

(18,436

)

(25,035

)

SHAREHOLDERS' FUNDS

357,719

351,120

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Ms Ronita Godsi - Director

1.	STATUTORY INFORMATION

Roslea Company 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.

Fixtures and fittings

-

15% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

36,169

DEPRECIATION

At 1 June 2024

20,764

Charge for year

2,339

At 31 May 2025

23,103

NET BOOK VALUE

At 31 May 2025

13,066

At 31 May 2024

15,405

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

2,300,000

Additions

12,373

At 31 May 2025

2,312,373

NET BOOK VALUE

At 31 May 2025

2,312,373

At 31 May 2024

2,300,000

Fair value at 31 May 2025 is represented by:

£

Valuation in 2023

(137,705

)

Cost

2,450,078

2,312,373

In the opinion of the director the fair value of the investment properties as at 31 May 2025 is not significantly different to that stated above.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

16,310

18,315

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other investments

15,000

95,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to participating interests

79,973

88,260

Taxation and social security

4,712

3,597

Other creditors

1,928,747

2,006,159

2,013,432

2,098,016

9.	DEFERRED TAX

£

Balance at 1 June 2024

(4,487

)

Provided during year

2,005

Balance at 31 May 2025

(2,482

)