Company registration number 11025811 (England and Wales)
ROJEN FAMILY INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
ROJEN FAMILY INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ROJEN FAMILY INVESTMENTS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investment property
3
340,000
340,000
Current assets
Debtors
4
2,227
2,106
Investments
5
359,060
329,064
Cash at bank and in hand
55,267
42,890
416,554
374,060
Creditors: amounts falling due within one year
6
(7,579)
(5,993)
Net current assets
408,975
368,067
Total assets less current liabilities
748,975
708,067
Provisions for liabilities
(26,967)
(22,374)
Net assets
722,008
685,693
Capital and reserves
Called up share capital
580,000
580,000
Non-distributable profits reserve
7
114,964
95,384
Distributable profit and loss reserves
27,044
10,309
Total equity
722,008
685,693
ROJEN FAMILY INVESTMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 August 2026 and are signed on its behalf by:
Mr R Isaac
Director
Company registration number 11025811 (England and Wales)
ROJEN FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Rojen Family Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Ravenswood, Mayes Green, Ockley, Dorking, Surrey, RH5 5PN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is the total amount of rental income receivable by the company from tenants during the period. Rental income is recognised when a right to consideration arises under a rental agreement, and where such income relates to future periods, recognition is deferred and then allocated to the profit and loss account on a time elapsed basis.

1.3
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

The fair value of properties is ascertained by the directors using their knowledge of the local residential property markets in which the residential properties are located.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

ROJEN FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
3
Investment property
2026
£
Fair value
At 1 April 2025 and 31 March 2026
340,000

The fair value of the investment propert ies at 31 March 2026 (and at 31 March 2025) has been ascertained by the directors using a market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
2,227
2,106
ROJEN FAMILY INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Current asset investments
2026
2025
£
£
Other investments
359,060
329,064

The investments are included at fair value, which is determined by the independent portfolio managers be reference to the market value of the stocks and shares. The historical cost of these investments as at 31 March 2026 is £244,418 (2025 : £2 38,594).

6
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
2,879
1,515
Other creditors
4,700
4,478
7,579
5,993
7
Non-distributable profits reserve
2026
2025
£
£
At the beginning of the year
95,384
107,954
Non distributable profits in the year
19,580
(12,570)
At the end of the year
114,964
95,384
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