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Roos Lupus Ltd

Registered Number
13113554
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2025

Roos Lupus Ltd
Company Information
for the year from 1 December 2024 to 30 November 2025

Directors | Mrs H S Toynbee
| Mr J G Toynbee

Registered Address | Lings Cottage
| Great Easton
| Dunmow
| CM6 2HH

Registered Number | 13113554 (England and Wales)

Roos Lupus Ltd
Balance Sheet as at
30 November 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 415,152 |  |  |  | 415,152
|  |  |  | 415,152 |  |  |  | 415,152
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 3,073 |  |  |  | 1,243 |  |
Cash at bank and on hand |  | 60 |  |  |  | 336 |  |
|  | 3,133 |  |  |  | 1,579 |  |
Creditors amounts falling due within one year | 5 | (113,568) |  |  |  | (105,214) |  |
Net current assets (liabilities) |  |  |  | (110,435) |  |  |  | (103,635)
Total assets less current liabilities |  |  |  | 304,717 |  |  |  | 311,517
Creditors amounts falling due after one year | 6 |  |  | (317,535) |  |  |  | (317,535)
Net assets |  |  |  | (12,818) |  |  |  | (6,018)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 30 |  |  |  | 30
Profit and loss account |  |  |  | (12,848) |  |  |  | (6,048)
Shareholders' funds |  |  |  | (12,818) |  |  |  | (6,018)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- 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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 June 2026, and are signed on its behalf by:
Mr J G Toynbee Director Registered Company No. 13113554

Roos Lupus Ltd
Notes to the Financial Statements
for the year ended 30 November 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Going concern
--- | ---
| Attention is drawn to the fact that the financial statements have been prepared on a going concern basis. This may not be appropriate because at the balance sheet date the company's current liabilities exceeded its current assets. Should the company be unable to continue trading, adjustments would have to be made to reduce the value of the assets to their recoverable amount, to provide for any further liabilities which may arise, and to reclassify fixed assets and long term liabilities as current assets and liabilities.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Investment property
--- | ---
| Per IAS 40 Investment Properties, Investment properties are initially measured at cost and may be subsequently measured using a fair value model, with changes in the fair value under the fair value model being recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Investment property
--- | ---

|  | £
| Fair value at 01 December 24 | 415,152
| At 30 November 25 | 415,152

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,060 |  | -
| Other debtors | 139 |  | 91
| Prepayments and accrued income | 1,874 |  | 1,152
| Total | 3,073 |  | 1,243

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,974 |  | 1,347
| Other creditors | 109,345 |  | 102,618
| Accrued liabilities and deferred income | 1,249 |  | 1,249
| Total | 113,568 |  | 105,214

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 317,535 |  | 317,535
| Total | 317,535 |  | 317,535

7. | Directors advances, credits and guarantees
--- | ---
| During the year the following advances and credits were made to directors, advances £9,527 (2024: £10,557), credits £14,554 (2024: £9,082), year end balance -£102,250 (2024: -£97,223).

8. | Events after reporting date
--- | ---
| On 29 May 2026 one of the properties held by the company was sold at market value of £240,000 which is £45,000 less than the carrying value in the financial statements. As this sale occurred after the reporting period, no adjustments have been made to the financial statements for the year ended 30 November 2025.