REGISTERED NUMBER: 12603057 (England and Wales)

Rogers Coleridge & White (Property)

Limited

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Q Straus

Mrs N Bell

S Copeland

S J H Edwards

Ms A N Fairweather

Ms G L Garrett

Ms L Laluyaux

Ms Z Waldie

Ms C Wilson

REGISTERED OFFICE:

1 Bell Street

2nd Floor

London

NW1 5BY

REGISTERED NUMBER:

12603057 (England and Wales)

ACCOUNTANTS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

FIXED ASSETS

Investments

4

606,119

606,119

Investment property

5

3,795,916

3,000,000

4,402,035

3,606,119

CURRENT ASSETS

Debtors

6

-

26,820

Cash in hand

1

1

1

26,821

CREDITORS

Amounts falling due within one year

7

(747,578

)

(625

)

NET CURRENT (LIABILITIES)/ASSETS

(747,577

)

26,196

TOTAL ASSETS LESS CURRENT LIABILITIES

3,654,458

3,632,315

PROVISIONS FOR LIABILITIES

(544,044

)

(544,044

)

NET ASSETS

3,110,414

3,088,271

CAPITAL AND RESERVES

Called up share capital

975

975

Revaluation reserve

1,632,133

1,632,133

Retained earnings

1,477,306

1,455,163

3,110,414

3,088,271

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 24 June 2026 and were signed on its behalf by:

P Q Straus - Director

1.	STATUTORY INFORMATION

Rogers Coleridge & White (Property) 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.

Preparation of consolidated financial statements

The financial statements contain information about Rogers Coleridge & White (Property) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for the rent and related services in the ordinary nature of business. Turnover is shown net of Value Added Tax, in respect of services provided.

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 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

606,119

NET BOOK VALUE

At 28 February 2026

606,119

At 28 February 2025

606,119

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

3,000,000

Additions

795,916

At 28 February 2026

3,795,916

NET BOOK VALUE

At 28 February 2026

3,795,916

At 28 February 2025

3,000,000

The directors are of the opinion that the market value of the investment property on the Balance Sheet date was at least as stated above.

Fair value at 28 February 2026 is represented by:

£

Valuation in 2025

3,000,000

Cost

795,916

3,795,916

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

1,681,747

885,831

Aggregate depreciation

(62,008

)

(62,008

)

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by related parties

-

26,820

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to associates

742,146

-

Tax

5,432

625

747,578

625

8.	RELATED PARTY DISCLOSURES

During the year, the company charged rent of £30,625 (2025: £10,000) to Rogers Coleridge & White Ltd, a company under the common control of the board of directors and shareholders.

At the year end, the amount owed to Rogers Coleridge & White Ltd was £742,146 (2025: amounts receivable of £26,820). The balance is interest free and repayable on demand.