REGISTERED NUMBER: 01741919 (England and Wales)

ROSMERRYN PROPERTIES LIMITED

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

J R C Arkwright

J M Holman

Registered office:

115 Mount Street

London

United Kingdom

W1K 3NQ

Registered number:

01741919 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

580,000

600,000

Current assets

Debtors

5

49,525

49,149

Cash at bank

233,574

224,585

283,099

273,734

Creditors

Amounts falling due within one year

6

(173,238

)

(174,497

)

Net current assets

109,861

99,237

Total assets less current liabilities

689,861

699,237

Capital and reserves

Called up share capital

7

1,000

1,000

Revaluation reserve

(206,264

)

(186,264

)

Retained earnings

895,125

884,501

Shareholders' funds

689,861

699,237

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 21 August 2026 and were signed on its behalf by:

J R C Arkwright - Director

1.	Statutory information

Rosmerryn Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Other Revenue

Other revenue is income received on recharge of expenses.

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Tax on the profit or loss 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 directly in equity or other comprehensive income, in which case it is recognised directly in equity or other comprehensive income.

Current tax is the expected tax payable or receivable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the statement of financial position date, and any adjustment to tax payable in respect of previous years

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.

Investment property

Investment properties are properties which are held either to earn rental income or for capital appreciation or for both.

Investment properties are measured at cost upon initial recognition. The initial cost of the property comprises of its purchase price and any directly attributable expenditure.

Subsequently, investment property is measured at fair value at each reporting date with changes in fair value recognised in the income statement in the period that they arise. No depreciation is provided in respect of investment properties applying the fair value model.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Land and

buildings

£

Cost or valuation

At 1 April 2025

600,000

Revaluations

(20,000

)

At 31 March 2026

580,000

Net book value

At 31 March 2026

580,000

At 31 March 2025

600,000

Independent professional valuations of the investment properties were carried out after the year end,

with an effective valuation date of 31 March 2026, taking into account the open market conditions at

that date. The properties have been included in the financial statements at the resulting valuations.

In respect of the fixed assets stated at valuations, the comparable historical cost values are as follows:

2026

2025

£

£

Historical cost

786,264

786,264

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

12,077

11,610

Amounts owed by group undertakings

30,000

30,000

Other debtors

7,448

7,539

49,525

49,149

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Taxation and social security

4,533

1,453

Other creditors

168,705

173,044

173,238

174,497

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

8.	Related party disclosures

As at the statement of financial position date an amount of £30,000 (2025: £30,000) was owed from Hoewood Properties Limited, a company with common directors and one common shareholder. The loan is unsecured, interest free and repayable on demand.