Company registration number: 8267782
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Rosewatch Limited
Pages for filing with the Registrar
Company registration number: 8267782
Rosewatch Limited
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Investment property 4 4,027,627 4,022,492
4,027,627 4,022,492
Current assets
Debtors 5 4,050 500
Cash at bank and in hand 519 8,973
4,569 9,473
Creditors: amounts falling due within one year
6 (777,330) (778,317)
Net current liabilities (772,761) (768,844)
Total assets less current liabilities 3,254,866 3,253,648
Creditors: Amounts falling due after more than one year
7 (1,328,905) (1,302,886)
NET ASSETS 1,925,961 1,950,762
Capital and reserves
Called up share capital 2 2
Revaluation reserve 1,566,704 1,566,704
Profit and loss account 359,255 384,056
TOTAL EQUITY 1,925,961 1,950,762
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 8267782
Rosewatch Limited
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 14 July 2026 and signed on its behalf by:
Mr S XENI, Director
14 July 2026
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Rosewatch Limited
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Rosewatch Limited is a private company registered in England and Wales. Its registered number is 8267782. The company is limited by shares. Its registered office is 10-11 Greenland Place, London, NW1 0AP.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Investment property
Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
Taxation
[IX_ITEM_PLACEHOLDER67_OPEN_TAG_TaxationAccountingPolicy]Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.[IX_ITEM_PLACEHOLDER67_CLOSE_TAG_TaxationAccountingPolicy]
Current 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.
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Rosewatch Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Investment property
£
Valuation
At 1 November 2024 4,022,492
Additions 5,135
At 31 October 2025 4,027,627
5 Debtors
2025 2024
£ £
Trade debtors 4,050 500
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts - 36,067
Other creditors 736,538 718,839
Taxation 16,731 6,510
Accruals and deferred income 24,061 16,901
777,330 778,317
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 1,328,905 1,302,886
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Rosewatch Limited
Notes to the financial statements - continued
for the year ended 31 October 2025
7 Creditors: amounts falling due after more than one year - continued
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable by instalments
Bank loans 1,328,905 1,302,886
8 Related party transactions
At the year end the amount of £69,400 (2024: £707,539) was owed to an associate company named Europride Holdings Ltd. This balance is included within Other Creditors. Mr Sotiris Xeni and Mrs Ivoulla Xeni are both directors and 50% shareholders of Rosewatch Limited. They are also directors and shareholders of Europride Holdings Ltd. Mr Sotiris Xeni owns 34% and Mrs Ivoulla Xeni owns 33% of Europride Holdings Ltd.

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