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Registered number: 11634589
Rozy Futures Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11634589
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,287,198 2,096,750
2,287,198 2,096,750
CURRENT ASSETS
Debtors 5 1,525 -
Cash at bank and in hand 52,039 43,040
53,564 43,040
Creditors: Amounts Falling Due Within One Year 6 (207,309 ) (205,062 )
NET CURRENT ASSETS (LIABILITIES) (153,745 ) (162,022 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,133,453 1,934,728
Creditors: Amounts Falling Due After More Than One Year 7 (917,320 ) (807,544 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (187,957 ) (180,217 )
NET ASSETS 1,028,176 946,967
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 12 540,651 540,651
Profit and Loss Account 487,425 406,216
SHAREHOLDERS' FUNDS 1,028,176 946,967
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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
Mr Mukhtar Hussain
Director
26th August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rozy Futures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11634589 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
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.
2.2. Turnover
Turnover comprises rents receivable from investment properties recognised on a straight line basis and other fees for services supplied by the company to customers, net of value added tax and discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% Reducing Balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account. Deferred Tax is recognised in the profit and loss account on the changes in value as detailed in the accounting policy for deferred tax denoted below.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases or hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Investment Properties Motor Vehicles Total
£ £ £
Cost or Valuation
As at 1 January 2025 2,096,750 - 2,096,750
Additions - 194,500 194,500
As at 31 December 2025 2,096,750 194,500 2,291,250
Depreciation
As at 1 January 2025 - - -
Provided during the period - 4,052 4,052
As at 31 December 2025 - 4,052 4,052
Net Book Value
As at 31 December 2025 2,096,750 190,448 2,287,198
As at 1 January 2025 2,096,750 - 2,096,750
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 190,448 -
Cost or valuation as at 31 December 2025 represented by:
Investment Properties Motor Vehicles Total
£ £ £
At cost 1,375,882 194,500 1,570,382
At valuation 720,868 - 720,868
2,096,750 194,500 2,291,250
The company's investment properties were valued at 31 December 2025 by the director at market value.
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,525 -
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,960 -
Bank loans and overdrafts 52,658 46,706
Corporation tax 18,357 23,695
Other taxes and social security 10,000 10,415
Other creditors 80,328 97,019
Accruals and deferred income 33,606 26,827
Director's loan account 400 400
207,309 205,062
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 164,109 -
Bank loans 478,227 532,560
Other creditors 274,984 274,984
917,320 807,544
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans 235,238 309,443
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by a way of fixed charge over the company's investment property, an unlimited debenture over other assets and a cross guarantee.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 176,069 -
Bank loans and overdrafts 530,886 579,266
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,960 -
Later than one year and not later than five years 164,109 -
176,069 -
176,069 -
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10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
95 Ordinary A shares of £ 1.000 each 95 95
5 Ordinary B shares of £ 1.000 each 5 5
100 100
11. Contingent Liabilities
2025 2024
£ £
At the end of the period 905,094 257,576
The company had contingent liabilities in respect of a cross guarantee provided over the bank borrowings of ACS Technology Group Ltd.
12. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 January 2025 540,651 406,216
Profit for the year and total comprehensive income - 81,209
As at 31 December 2025 540,651 487,425
13. Related Party Transactions
M HussainDirector and Majority ShareholderMr Hussain has lent monies to the company on an unsecured, interest free basis. The balance is repayable on demand. At the year end the balance owed to M Hussain amounted to £400 (2024: £400).

M Hussain

Director and Majority Shareholder

Mr Hussain has lent monies to the company on an unsecured, interest free basis. The balance is repayable on demand. At the year end the balance owed to M Hussain amounted to £400 (2024: £400).

ACS Technology Group LtdMr Hussain, the company's director and shareholder has a significant interest in ACS Technology Group Ltd.The company charged rent during the period to ACS Technology Group Ltd amounting to £140,583. The company has a loan balance with ACS Technology Group Ltd on an interest free and unsecured basis which is repayable £274,984 on an initial 5 year term with the balance on demand. At the year end the balance owed to ACS Technology Group Ltd amounted to £355,312 (2024: £371,312).

ACS Technology Group Ltd

Mr Hussain, the company's director and shareholder has a significant interest in ACS Technology Group Ltd.

The company charged rent during the period to ACS Technology Group Ltd amounting to £140,583. The company has a loan balance with ACS Technology Group Ltd on an interest free and unsecured basis which is repayable £274,984 on an initial 5 year term with the balance on demand. At the year end the balance owed to ACS Technology Group Ltd amounted to £355,312 (2024: £371,312).

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