Registration number: NI634294

Rosbeg Cottages Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 4

Rosbeg Cottages Limited

(Registration number: NI634294)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	221,375	221,375
Current assets
Debtors	5	-	118
Cash at bank and in hand		3	3
		3	121
Creditors: Amounts falling due within one year	6	(222,520)	(221,491)
Net current liabilities		(222,517)	(221,370)
Net (liabilities)/assets		(1,142)	5
Capital and reserves
Called up share capital	7	5	5
Retained earnings		(1,147)	-
Shareholders' (deficit)/funds		(1,142)	5

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:
 

......................................... Mr Archie Brooke Director

Rosbeg Cottages Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is:
51 - 53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ

These financial statements were authorised for issue by the Board on 7 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentational currency of these financial statements is sterling, and all amounts have been rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.The directors have assessed a period of 12 months from the date of approving the financial statements with regard to the appropriateness of the going concern assumption in preparing the financial statements. As at the date of sign off of the financial statements, the directors believe that the company will continue as a going concern and be able to realise its assets, and discharge its liabilities in the normal course of business.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amount of assets and liabilities, income and expenses. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant . Actual results may differ from those estimates.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rosbeg Cottages Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
At 1 November 2024	221,375	221,375
At 31 October 2025	221,375	221,375
Depreciation
Carrying amount
At 31 October 2025	221,375	221,375
At 31 October 2024	221,375	221,375

Included within the net book value of land and buildings above is £221,375 (2024 - £221,375) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Other debtors	-	118
	-	118

Rosbeg Cottages Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	221,286	221,286
Accruals and deferred income		1,234	205
		222,520	221,491

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	5	5	5	5

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	221,286	221,286