Rosebay Court Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12632869

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	210,730		807,600
Cash at bank and in hand		8,607		613

		219,337		808,213
Creditors: Amounts Falling Due Within One Year	5	(226,238 )		(809,384 )

NET CURRENT ASSETS (LIABILITIES)			(6,901 )		(1,171 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,901 )		(1,171 )

NET LIABILITIES			(6,901 )		(1,171 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(7,001 )		(1,271 )

SHAREHOLDERS' FUNDS			(6,901)		(1,171)

For the year ending 30 November 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Lisa Pagin

Director

27/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Rosebay Court Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12632869 . The registered office is Bay View, Gyllyngvase Road, Falmouth, Cornwall, TR11 4DJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	300	-
VAT	216	134
Amounts owed by related companies	210,214	807,466

	210,730	807,600

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	895	401
Corporation tax	8,228	13,350
Other creditors	10,510	260,332
Accruals and deferred income	49,101	49,101
Directors' loan accounts	-	96,000
Amounts owed to related companies	157,504	390,200

	226,238	809,384

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 2

Page 3

Rosebay Court Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

7. Related Party Transactions

Other related party transactions:

Balances receiveable from related companies at 30 November 2025 included within the debtors note above:

- Bloc Cornwall Group Limited: £210,000 (2024: £492,134)

- Bloc Cornwall Holdings Limited: £0 (2024: £263,041)

- N3L Limited: £0 (2024: £49,902)

Balances payable to related companies at 30 November 2025 included within the creditors note above:

- Kernowek Kerth Limited: £152,164 (2024: £146,164)

- Lux Blu Developments Ltd: £0 (2024: £57,194)

- Lux Blu London Ltd: £0 (2024: £170,811)

- Poachers Corner Management Limited: £5,339 (2024: £5,735)

Page 3