REGISTERED NUMBER: 03717912 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROSSCON LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Rossiter

SECRETARY:

Mrs C Rossiter

REGISTERED OFFICE:

2 Jardine House

The Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

REGISTERED NUMBER:

03717912 (England and Wales)

ACCOUNTANTS:

Barber & Company

A trading name of PCM Accounting Limited

2 Jardine House

Harrovian Business Village

Bessborough Road

Harrow

Middlesex

HA1 3EX

FIXED ASSETS

Property, plant and equipment

4

791

1,153

Investment property

5

1,825,000

1,825,000

1,825,791

1,826,153

CURRENT ASSETS

Debtors

6

133,411

449,391

Cash at bank

238,439

3,644

371,850

453,035

CREDITORS

Amounts falling due within one year

7

14,274

112,676

NET CURRENT ASSETS

357,576

340,359

TOTAL ASSETS LESS CURRENT LIABILITIES

2,183,367

2,166,512

CREDITORS

Amounts falling due after more than one year

8

(249,532

)

(249,475

)

PROVISIONS FOR LIABILITIES

9

(211,467

)

(211,574

)

NET ASSETS

1,722,368

1,705,463

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

1,722,364

1,705,459

SHAREHOLDERS' FUNDS

1,722,368

1,705,463

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 director acknowledges her 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 July 2026 and were signed by:

Mrs C Rossiter - Director

1.	STATUTORY INFORMATION

Rosscon Ltd 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.

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

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 rents receivable from furnished property, excluding Value Added Tax.

TANGIBLE FIXED ASSETS

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

Fixtures, fittings and equipment

-

25% on reducing balance

Computer equipment

-

33% 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures,

fittings

Fixtures

and

and

Computer

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

4,549

350

9,784

14,683

DEPRECIATION

At 1 April 2025

4,359

313

8,858

13,530

Charge for year

48

9

305

362

At 31 March 2026

4,407

322

9,163

13,892

NET BOOK VALUE

At 31 March 2026

142

28

621

791

At 31 March 2025

190

37

926

1,153

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,825,000

NET BOOK VALUE

At 31 March 2026

1,825,000

At 31 March 2025

1,825,000

Cost or valuation at 31st March, 2026, is represented by:

31.3.26

£

Original cost

979,728

Accumulated revaluations brought forward

845,272

Revaluations during the year

-

Valuation at 31st March, 2026

1,825,000

Investment property is valued at the directors' estimate of its market value at the balance sheet date.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

50,000

78,770

Directors' current accounts

-

287,210

Corporation Tax

83,411

83,411

133,411

449,391

Other debtors includes £50,000 (2025: £78,770) owed from Willow Tree Investments Ltd, a company in which C Rossiter is the sole Director and Shareholder.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Corporation Tax

4,025

8,957

Social security and other taxes

208

19

Other creditors

6,851

100,710

Directors' current accounts

140

-

Accruals and deferred income

3,050

2,990

14,274

112,676

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

249,532

249,475

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Other timing differences

211,318

211,318

Deferred tax

149

256

211,467

211,574

Deferred

tax

£

Balance at 1 April 2025

211,574

Provided during year

(107

)

Balance at 31 March 2026

211,467

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

4

Ordinary

£1

4

4

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mrs C Rossiter

Balance outstanding at start of year

287,210

247,144

Amounts advanced

10,223

60,652

Amounts repaid

(297,573

)

(20,586

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(140

)

287,210

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by its directors, who are the owners of the company's entire equity share capital.