Rock Towers Residents Company Limited

Rock Towers Residents Company Limited
Contents Page
For the year ended 31 December 2025

Company Information	1
Directors' Report	2
Balance Sheet	3
Notes to the Financial Statements	4

Rock Towers Residents Company Limited
Company Information
For the year ended 31 December 2025

Directors	Beata Malinowska Terence Joseph Chalmers
Registered Number	02667262
Registered Office	Metherell Gard Morval LOOE Cornwall PL13 1PN
Accountants	Metherell Gard The Old Memorial Hall Morval Looe Cornwall PL13 1PN

1

Rock Towers Residents Company Limited
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 31 December 2025

Principal activities

Principal activity of the company during the financial year was of managing Rock Towers on behalf of Flat Owners aided by initially Liskeard Property Management then Blue Waters Residential Management Ltd, managing agents who were responsible for the day to day running of the block.

Directors

The directors who served the company during the year were as follows:
Terence Joseph Chalmers (from 24/05/2024)

Beata Malinowska (from 24/07/2025)
Kim Joanna Parish (from 26/04/2022 to 11/07/2025)
Robert Andrew Kernaghan (from 10/07/2025 to 22/09/2025)
Paul Stephen Orton (from 06/09/2017 to 30/04/2025)

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Beata Malinowska
Director

Date approved: 04 July 2026

2

Rock Towers Residents Company Limited
Balance Sheet
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,018	7,325
		7,018	7,325
Current assets
Debtors	4	66,448	207
Cash at bank and in hand		98,354	44,329
		164,802	44,536
Creditors: amount falling due within one year	5	(1,077)	(2,712)
Net current assets		163,725	41,824

Total assets less current liabilities		170,743	49,149
Creditors: amount falling due after more than one year		(120,000)	1
Net assets		50,743	49,150

Capital and reserves
Profit and loss account		50,743	49,150
Members' funds		50,743	49,150

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 04 July 2026 and were signed on its behalf by:

-------------------------------
Beata Malinowska
Director

3

Rock Towers Residents Company Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Rock Towers Residents Company Limited is a private company, limited by guarantee, registered in England and Wales, registration number 02667262, registration address Metherell Gard, Morval, LOOE, Cornwall, PL13 1PN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Reducing Balance of 10% per year

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 January 2025	4,261	5,119	9,380
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	4,261	5,119	9,380
Depreciation
At 01 January 2025	-	2,055	2,055
Charge for year	-	307	307
On disposals	-	-	-
At 31 December 2025	-	2,362	2,362
Net book values
Closing balance as at 31 December 2025	4,261	2,757	7,018
Opening balance as at 01 January 2025	4,261	3,064	7,325

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	66,448	-
Other Debtors	-	207
	66,448	207

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	291	1,964
Other Creditors	786	748
	1,077	2,712

6.	Company Limited by Guarantee The company is limited by guarantee and therefore has no shares.

4

Registered Number: 02667262
England and Wales
Unaudited Financial Statements

for the year ended 31 December 2025
for
ROCK TOWERS RESIDENTS COMPANY LIMITED