Rosepoint Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15932567

ROSEPOINT INVESTMENTS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

ROSEPOINT INVESTMENTS LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	31 Dec 25
Note	£	£

FIXED ASSETS

Tangible assets	4		3,832,500

CURRENT ASSETS

Debtors	5	121,144
Cash at bank and in hand		142,799
		----------
		263,943

CREDITORS: amounts falling due within one year	6	423,845
		----------
NET CURRENT LIABILITIES			159,902
			-------------
TOTAL ASSETS LESS CURRENT LIABILITIES			3,672,598
			-------------
NET ASSETS			3,672,598
			-------------

CAPITAL AND RESERVES

Called up share capital		400
Share premium account		3,560,000
Profit and loss account		112,198
		-------------
SHAREHOLDERS FUNDS		3,672,598
		-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 1 July 2026 , and are signed on behalf of the board by:

Mr I Honig
Director

Company registration number: 15932567

ROSEPOINT INVESTMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 3 SEPTEMBER 2024 TO 31 DECEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is New Burlington House, 1075 Finchley Road, London, NW11 0PU.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared in accordance with the accounting principles appropriate to a going concern, as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due, based on the net current asset position of the company and available sources of finance.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 8.

Revenue recognition

Turnover Turnover comprises rental income receivable. Rental income from investment property leased out under operating leases is recognised in the profit or loss account (on an accruals basis). Interest receivable Interest income is recognised in the profit or loss account as they accrue, using the effective interest method.

Income tax

Current tax Current tax is the amount of tax payable in respect of the taxable profits for the year and prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end. Deferred tax Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average rates that are expected to apply based on current tax rates and laws. However, no provision is made where it is probable that the liabilities will not crystallise in the foreseeable future.

Investment property

Investment properties are initially recognised at cost, being the fair value of consideration given, including transaction costs associated with the investment property.

After initial recognition, investment properties whose fair value can be measured reliably without undue cost or effort are held at fair value. Any gains or losses arising from changes in the fair value are recognised in the profit or loss account in the year that they arise.

No depreciation is provided in respect of investment properties applying the fair value model.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Trade and other debtors Trade and other debtors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition, trade and other debtors that are classified as receivable within one year are measured at the undiscounted amount of the cash or other consideration expected to be received net of impairment. Trade and other creditors Trade and other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to initial recognition trade and other creditors that are classified as payable within one year are measured at the discounted amount of the cash or other consideration expected to be paid. Cash and cash equivalents Cash and cash equivalents in the statement of financial position comprise cash at bank.

4. TANGIBLE ASSETS

	Freehold property
	£
Cost
At 3 September 2024	–
Additions	3,832,500
	-------------
At 31 December 2025	3,832,500
	-------------
Depreciation
At 3 September 2024 and 31 December 2025	–
	-------------
Carrying amount
At 31 December 2025	3,832,500
	-------------

No depreciation has been provided in respect of investment properties, applying the fair value model. The company carries its investment properties at fair value, with changes in fair value being recognised in profit or loss. The directors revalued the company's investment properties as at 31 December 2025 using techniques detailed below together with their knowledge of the UK property market. The company's investment properties were valued by the directors based on their experience in the property market and having regard to many factors including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions. The historical cost of the freehold properties is as follows:

		2025
		£
	As at 31 December 2025	3,832,500

5. DEBTORS

	31 Dec 25
	£
Trade debtors	78,323
Other debtors	42,821
	----------
	121,144
	----------

6. CREDITORS: amounts falling due within one year

	31 Dec 25
	£
Corporation tax	35,900
Other creditors	387,945
	----------
	423,845
	----------

7. ACCOUNTING ESTIMATES AND JUDGEMENTS

Trade debtors

Management uses details of the age of trade debtors and the status of any disputes together with external evidence of the credit status of the counterparty in making judgements concerning any need to impair the carrying values.

Revaluation of investment properties

The company carries its investment properties at fair value, with changes in fair value being recognised in profit or loss. The directors revalued the company's investment properties as at 31 December 2025 using techniques detailed below together with their knowledge of the UK property market.

Valuation techniques and key inputs

The company's investment properties were valued by the directors based on their experience in the property market and having regard to many factors including the individual nature of each property, its location and expected future net rental values, market yields and comparable market transactions.