Company Registration No. 11273577 (England and Wales)
Roche Barrett Estates 2 Ltd
Unaudited accounts
for the period from 30 September 2024 to 30 September 2025
Roche Barrett Estates 2 Ltd
Unaudited accounts
Contents
Roche Barrett Estates 2 Ltd
Company Information
for the period from 30 September 2024 to 30 September 2025
Company Number
11273577 (England and Wales)
Registered Office
Cca, Sussex Innovation Centre
Science Park Square
Brighton
East Sussex
BN1 9SB
United Kingdom
Accountants
Collective Concepts Accounting Ltd
Roche Barrett Estates 2 Ltd
Statement of financial position
as at 30 September 2025
Tangible assets
5,006,668
5,006,464
Cash at bank and in hand
10,345
5,580
Creditors: amounts falling due within one year
(684,114)
(578,129)
Net current liabilities
(656,725)
(515,662)
Total assets less current liabilities
4,349,943
4,490,802
Creditors: amounts falling due after more than one year
(3,383,482)
(3,384,002)
Provisions for liabilities
Deferred tax
(463,995)
(499,017)
Net assets
502,466
607,783
Called up share capital
100
100
Fair value reserve
455,000
455,000
Profit and loss account
47,366
152,683
Shareholders' funds
502,466
607,783
For the period ending 30 September 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 August 2026 and were signed on its behalf by
Errol Barrett
Director
Company Registration No. 11273577
Roche Barrett Estates 2 Ltd
Notes to the Accounts
for the period from 30 September 2024 to 30 September 2025
Roche Barrett Estates 2 Ltd is a private company, limited by shares, registered in England and Wales, registration number 11273577. The registered office is Cca, Sussex Innovation Centre, Science Park Square, Brighton, East Sussex, BN1 9SB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% Reducing Balance
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Roche Barrett Estates 2 Ltd
Notes to the Accounts
for the period from 30 September 2024 to 30 September 2025
The financial statement have been prepared on a going concern basis on the grounds that the Director and Parent Company Roche Barrett Estates Ltd have confirmed they will continue to support the company
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 30 September 2024
5,005,000
1,830
5,006,830
At 30 September 2025
5,005,000
2,270
5,007,270
At 30 September 2024
-
366
366
Charge for the period
-
236
236
At 30 September 2025
-
602
602
At 30 September 2025
5,005,000
1,668
5,006,668
At 29 September 2024
5,005,000
1,464
5,006,464
At the year end the director valued the investment property on an open market value basis.
Amounts falling due within one year
Amounts due from group undertakings etc.
17,044
56,887
6
Creditors: amounts falling due within one year
2025
2024
Loans from directors
680,994
576,929
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
3,383,482
3,384,002
8
Transactions with related parties
At the year end the company was owed by below entities that are under the common control.
£9,522 (2024 - £9,522) by Roche Barrett Estate 3 Ltd
The Roche Barrett Estate 2 Ltd is a 100% subsidiary of Roche Barrett Estates Ltd. Which holds 100% of its share capital. Roche Barrett Estates Ltd based in the United Kingdom.
Roche Barrett Estates 2 Ltd
Notes to the Accounts
for the period from 30 September 2024 to 30 September 2025
10
Average number of employees
During the period the average number of employees was 1 (2024: 1).