Company No: 13977683 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	S A Alway
	T Alway

REGISTERED OFFICE	14 London Road
	Newark
	NG24 1TW
	United Kingdom

COMPANY NUMBER

13977683 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	760,000		740,000
		760,000		740,000
Current assets
Cash at bank and in hand		11,116		19,976
		11,116		19,976
Creditors: amounts falling due within one year	4	( 719,812)		( 734,501)
Net current liabilities		(708,696)		(714,525)
Total assets less current liabilities		51,304		25,475
Provision for liabilities		( 5,262)		0
Net assets		46,042		25,475
Capital and reserves
Called-up share capital	5	240		240
Fair value reserve		22,434		7,696
Profit and loss account		23,368		17,539
Total shareholders' funds		46,042		25,475

For the financial year ending 31 March 2026 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 financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Roast Beef Holdings Limited (registered number: 13977683) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

S A Alway Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roast Beef Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 14 London Road, Newark, NG24 1TW, United Kingdom.

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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Revenue represents the rents payable to the company.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
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 financial statements. 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.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	740,000
Fair value movement	20,000
As at 31 March 2026	760,000

Investment property is shown at the most recent directors valuation.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2026		2025
	£		£
Historic cost	732,304		732,304

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	716,593		731,796
Corporation tax	1,368		855
Other creditors	1,851		1,850
	719,812		734,501

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
200 Ordinary shares of £ 1.00 each	200		200
10 A Ordinary shares of £ 1.00 each	10		10
10 B Ordinary shares of £ 1.00 each	10		10
10 C Ordinary shares of £ 1.00 each	10		10
10 D Ordinary shares of £ 1.00 each	10		10
	240		240