PJ Rolfe Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 14755179 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

PJ ROLFE HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J May

Miss H Ford

J Rolfe

Mrs S A Rolfe

REGISTERED OFFICE:

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

REGISTERED NUMBER:

14755179 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Investments

4

471,463

Investment property

5

1,181,146

1,652,609

CURRENT ASSETS

Debtors

6

34,437

34,000

Cash at bank

9,666

15,934

44,103

49,934

CREDITORS

Amounts falling due within one year

7

338,771

341,446

NET CURRENT LIABILITIES

(294,668

)

(291,512

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,357,941

1,361,097

CREDITORS

Amounts falling due after more than one year

8

1,217,833

1,273,901

NET ASSETS

140,108

87,196

CAPITAL AND RESERVES

Called up share capital

724

Retained earnings

139,384

86,472

140,108

87,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 2 July 2026 and were signed on its behalf by:

Mrs S A Rolfe - Director

1.	STATUTORY INFORMATION

PJ Rolfe Holdings 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.

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.

Tangible fixed assets

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 NIL (2025 - 4 ).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

471,463

NET BOOK VALUE

At 30 April 2026

471,463

At 30 April 2025

471,463

5.	INVESTMENT PROPERTY

Total

£

COST

At 1 May 2025

and 30 April 2026

1,181,146

NET BOOK VALUE

At 30 April 2026

1,181,146

At 30 April 2025

1,181,146

Freehold Property is shown at cast as this is considered to be its Fair Value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Other debtors

34,437

34,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Amounts owed to group undertakings

312,903

322,706

Taxation and social security

24,468

17,500

Other creditors

1,400

1,240

338,771

341,446

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.4.26

30.4.25

£

Bank loans

746,551

802,619

Other creditors

471,282

1,217,833

1,273,901

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

471,282

Repayable by instalments

Bank loans more 5 yr by instal

746,551

802,619

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

30.4.26

30.4.25

£

J Rolfe

Balance outstanding at start of year

10,000

-

Amounts advanced

5,000

22,000

Amounts repaid

-

(12,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

15,000

10,000

Miss H Ford

Balance outstanding at start of year

-

Amounts advanced

12,000

Amounts repaid

-

(12,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

12,000

-

Mrs S A Rolfe

Balance outstanding at start of year

-

Amounts advanced

7,437

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

7,437

-