REGISTERED NUMBER: 14568941 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ROHJO PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Hendon

K R Hendon

REGISTERED OFFICE:

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

REGISTERED NUMBER:

14568941 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Bank Gallery

High Street

Kenilworth

Warwickshire

CV8 1LY

FIXED ASSETS

Tangible assets

4

20,656

26,969

Investment property

5

956,336

962,500

976,992

989,469

CURRENT ASSETS

Debtors

6

20

20

Cash at bank

3,543

6,109

3,563

6,129

CREDITORS

Amounts falling due within one year

7

740,845

775,433

NET CURRENT LIABILITIES

(737,282

)

(769,304

)

TOTAL ASSETS LESS CURRENT LIABILITIES

239,710

220,165

PROVISIONS FOR LIABILITIES

43,528

40,774

NET ASSETS

196,182

179,391

CAPITAL AND RESERVES

Called up share capital

120

120

Fair value reserve

8

168,832

173,825

Retained earnings

27,230

5,446

196,182

179,391

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 8 July 2026 and were signed on its behalf by:

C Hendon - Director

K R Hendon - Director

1.	STATUTORY INFORMATION

Rohjo 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

33% on cost

Fixtures and fittings

-

20% on cost

Investment property

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

Taxation

Taxation 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 in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Equipment

fittings

Totals

£

£

£

COST

At 1 February 2025

4,673

41,597

46,270

Additions

-

4,456

4,456

At 31 January 2026

4,673

46,053

50,726

DEPRECIATION

At 1 February 2025

2,663

16,638

19,301

Charge for year

1,558

9,211

10,769

At 31 January 2026

4,221

25,849

30,070

NET BOOK VALUE

At 31 January 2026

452

20,204

20,656

At 31 January 2025

2,010

24,959

26,969

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

962,500

Revaluations

(6,164

)

At 31 January 2026

956,336

NET BOOK VALUE

At 31 January 2026

956,336

At 31 January 2025

962,500

Fair value at 31 January 2026 is represented by:

£

Valuation in 2024

962,500

Valuation in 2026

(6,164

)

956,336

If investment properties had not been revalued they would have been included at the following historical cost:

2026

2025

£

£

Cost

747,901

747,901

Investment properties were valued on an open market basis on 19 May 2026 by using directors knowledge of the market .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

20

20

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

5,819

Trade creditors

-

114

Taxation and social security

3,313

-

Other creditors

737,532

769,500

740,845

775,433

8.

RESERVES

Fair

value

reserve

£

At 1 February 2025

173,825

Revaluation investment property

(6,164

)

Fair value deferred tax

1,171

At 31 January 2026

168,832

9.	RELATED PARTY DISCLOSURES

At 31 January 2026 other creditors include loans made to the company amounting to £736,182 (2025 £768,210). The loans are interest free with no fixed date for repayment.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.