REGISTERED NUMBER: 00787179 (England and Wales)

Rotherham Property Company Limited

Unaudited Financial Statements For The Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J F Green

R H W Green

Mrs S L Barnett

Mrs B J Shepherd

M J R Green

SECRETARY:

M J R Green

REGISTERED OFFICE:

9 Rhodes Drive

Whiston

Rotherham

South Yorkshire

S60 4AY

REGISTERED NUMBER:

00787179 (England and Wales)

ACCOUNTANTS:

Kingswood Allotts Limited

Chartered Accountants

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

FIXED ASSETS

Tangible assets

4

508

-

Investment property

5

1,485,710

1,466,000

1,486,218

1,466,000

CURRENT ASSETS

Debtors

6

27,665

29,546

Cash at bank

65,766

53,164

93,431

82,710

CREDITORS

Amounts falling due within one year

7

39,168

26,335

NET CURRENT ASSETS

54,263

56,375

TOTAL ASSETS LESS CURRENT LIABILITIES

1,540,481

1,522,375

PROVISIONS FOR LIABILITIES

63,239

63,239

NET ASSETS

1,477,242

1,459,136

CAPITAL AND RESERVES

Called up share capital

30,600

30,600

Revaluation reserve

8

333,893

354,506

Retained earnings

1,112,749

1,074,030

1,477,242

1,459,136

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.

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 1 June 2026 and were signed on its behalf by:

M J R Green - Director

1.	STATUTORY INFORMATION

Rotherham Property 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.

Computer equipment

-

33% on cost

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 Income Statement, 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 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

570

At 31 March 2026

570

DEPRECIATION

Charge for year

62

At 31 March 2026

62

NET BOOK VALUE

At 31 March 2026

508

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

1,466,000

Additions

110,710

Disposals

(91,000

)

At 31 March 2026

1,485,710

NET BOOK VALUE

At 31 March 2026

1,485,710

At 31 March 2025

1,466,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2016

400,945

Valuation in 2017

12,250

Valuation in 2018

12,124

Valuation in 2019

445,000

Valuation in 2021

(966,000

)

Valuation in 2023

(4,574

)

Valuation in 2025

518,000

Valuation in 2026

(20,613

)

Cost

1,088,578

1,485,710

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

1,088,578

1,048,255

Investment property, apart from as noted, was valued on a fair value basis at July 2024 by Eddisons Chartered Surveyors.

The directors are satisfied that the valuation is accurate as at 31 March 2026.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

27,665

29,546

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation

9,530

18,915

Accrued expenses

29,638

7,420

39,168

26,335

8.

RESERVES

Revaluation

reserve

£

At 1 April 2025

354,506

Property revaluation

(20,613

)

At 31 March 2026

333,893