Romway Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10057937

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,085,145		1,081,391

			1,085,145		1,081,391
CURRENT ASSETS
Debtors	5	47,240		-
Cash at bank and in hand		4,010		2,879

		51,250		2,879
Creditors: Amounts Falling Due Within One Year	6	(64,476 )		(77,157 )

NET CURRENT ASSETS (LIABILITIES)			(13,226 )		(74,278 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,071,919		1,007,113

NET ASSETS			1,071,919		1,007,113

CAPITAL AND RESERVES
Called up share capital	7		400		400
Share premium account			785,260		785,260
Profit and Loss Account			286,259		221,453

SHAREHOLDERS' FUNDS			1,071,919		1,007,113

Page 1

Page 2

Romway Investments Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

I G Gastelia

Director

8th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Romway Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10057937 . The registered office is 109 Coleman Road, Leicester, Leicestershire, LE5 4LE.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises of rental income from tenants of the company's investment property. Rental income is recognised on an accruals basis in the period in which it is earned, in accordance with the terms of the lease.

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Deferred taxation is provided on surplus at the rate expected to apply when the property is sold.

2.4. 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 statement of financial position date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

2.5. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

Page 3

Page 4

Romway Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Investment Property

	2025
	£
Fair Value
As at 1 October 2024	1,081,391
Additions	3,754

As at 30 September 2025	1,085,145

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	47,240	-

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	500	-
Amounts owed to group undertakings	-	21,560
Other creditors	31,883	31,153
Taxation and social security	32,093	24,444

	64,476	77,157

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	400	400

8. Directors Advances, Credits and Guarantees

The following advances and credits to directors subsisted during the current and prior periods:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mrs Noorjaha Patel	(9,384 )	-	-	-	(9,384 )
Mr Mujaffar Patel	(9,384 )	-	-	-	(9,384 )
Mr Imran Gastelia	(9,384 )	-	-	-	(9,384 )

The above loan is unsecured, interest free and repayable on demand.

9. Related Party Transactions

As at the year end, the company was owed £47,240 by related companies (2024: £21,560 owed to related companies). The loan is interest free and repayable on demand.

Page 4

Page 5

Romway Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

10. Ultimate Controlling Party

The ultimate controlling party is Salu Investments Ltd (Reg: 04726326), Gastelia Investments Ltd (Reg: 11164753) and Patel Investment Leicester Ltd (Reg: 10681290) by virtue of holding entire share capital of the company.

All the companies are registered in the United Kingdom. The registered office address of Salu Investments Ltd is 2 Manor Road, Oadby, Leicester, England, LE2 2LH. The registered office address of Patel Investment Leicester Ltd is 109 Coleman Road, Leicester, LE5 4LE, and the registered office address of Gastelia Investments Ltd is 98 Headland Road, Leicester, England, LE5 6AD.

Page 5