REGISTERED NUMBER: 10846840 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Rocktop Properties Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Khanna

Mrs A Khanna

REGISTERED OFFICE:

11 The Gardens

Sutton Coldfield

United Kingdom

B72 1DX

REGISTERED NUMBER:

10846840 (England and Wales)

FIXED ASSETS

Investment property

4

550,000

500,000

CURRENT ASSETS

Debtors

5

2,111

551

Cash at bank

43,154

47,096

45,265

47,647

CREDITORS

Amounts falling due within one year

6

65,459

69,470

NET CURRENT LIABILITIES

(20,194

)

(21,823

)

TOTAL ASSETS LESS CURRENT LIABILITIES

529,806

478,177

CREDITORS

Amounts falling due after more than one year

7

(425,889

)

(425,889

)

PROVISIONS FOR LIABILITIES

(26,901

)

(14,401

)

NET ASSETS

77,016

37,887

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

76,916

37,787

SHAREHOLDERS' FUNDS

77,016

37,887

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 9 June 2026 and were signed on its behalf by:

Mr S Khanna - Director

Mrs A Khanna - Director

1.	STATUTORY INFORMATION

Rocktop Properties 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 represents amounts receivable from rents charged to tenants, excluding discounts, rebates and value added tax.

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 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

500,000

Revaluations

50,000

At 31 July 2025

550,000

NET BOOK VALUE

At 31 July 2025

550,000

At 31 July 2024

500,000

Investment property comprise of one residential property. The fair value of the investment property has been arrived at on the basis of valuations carried out on 31 July 2021 by the Directors. The valuations were made on an open market values basis by reference to market evidence of similar properties transaction prices.

Fair value at 31 July 2025 is represented by:

£

Valuation in 2020

431,444

Valuation in 2021

8,556

Valuation in 2022

60,000

Valuation in 2025

50,000

550,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

-

359

Other debtors

2,111

192

2,111

551

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

9,611

9,611

Trade creditors

6,404

4,618

Taxation and social security

2,141

1,975

Other creditors

47,303

53,266

65,459

69,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

273,889

273,889

Other creditors

152,000

152,000

425,889

425,889

31.7.25

31.7.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

273,889

273,889

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

283,500

283,500

Bank loans are secured on the investment property owned by the company.

9.	ULTIMATE CONTROLLING PARTY

The Board of Directors are the controlling party.