Roseshire Properties Ltd

Roseshire Properties Ltd
Directors' Report
For the year ended 31 December 2025

Director's report and financial statements

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

Principal activities

The company's principal activity during the year was the Buying and selling of own real estate.

Directors

The directors who served the company throughout the year were as follows:

R Eichenstein

Alexander Eichenstein

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:

----------------------------------
Alexander Eichenstein
Director

Date approved: 04 August 2026

Roseshire Properties Ltd Accountants' Report For the year ended 31 December 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Versa Tax Solutions Ltd 31 December 2025 .................................................... Versa Tax Solutions Ltd 9 Corbets Tey Road Upminster Essex RM14 2AP 04 August 2026 3

Roseshire Properties Ltd
Accountants' Report
For the year ended 31 December 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
31 December 2025

....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
04 August 2026

Roseshire Properties Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	3,200,204	3,200,305
Investments	4	544,057	544,057
		3,744,261	3,744,362
Current assets
Debtors	5	156,044	128,544
Cash at bank and in hand		8,327	5,441
		164,371	133,985
Creditors: amount falling due within one year	6	(978,649)	(928,269)
Net current assets		(814,278)	(794,284)

Total assets less current liabilities		2,929,983	2,950,078
Creditors: amount falling due after more than one year	7	(28,364)	(38,572)
Provisions for liabilities	8	(494,410)	(494,410)
Net assets		2,407,209	2,417,096

Capital and reserves
Called up share capital	9	1	1
Special Reserves	10	405,590	405,590
Profit and loss account		2,001,618	2,011,505
Shareholders' funds		2,407,209	2,417,096

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 income statement has not been delivered to the Registrar of Companies.

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

-------------------------------
Alexander Eichenstein
Director

Roseshire Properties Ltd
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

Roseshire Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 03508337, registration address 87 St Ann's Road, Stamford Hill, London, N15 6NJ.

The presentation currency is £ sterling.

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:

Land and Buildings	0 Reducing Balance
Fixtures and Fittings	33.33% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Total
	£	£	£
At 01 January 2025	3,200,000	21,839	3,221,839
Additions	-	-	-
Disposals	-	-	-
At 31 December 2025	3,200,000	21,839	3,221,839
Depreciation
At 01 January 2025	-	21,534	21,534
Charge for year	-	101	101
On disposals	-	-	-
At 31 December 2025	-	21,635	21,635
Net book values
Closing balance as at 31 December 2025	3,200,000	204	3,200,204
Opening balance as at 01 January 2025	3,200,000	305	3,200,305

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 January 2025	544,057	544,057
Additions	-	-
Disposals	-	-
At 31 December 2025	544,057	544,057

Debtors: amounts falling due within one year

	2025 £	2024 £
Amount Owed by Group Undertakings	143,044	115,544
Other Debtors	13,000	13,000
	156,044	128,544

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	119,838	140,468
Amounts Owed to Group Undertakings	515,432	445,432
Accrued Expenses	890	2,880
Other Creditors	0	45,956
Directors' Current Accounts	342,489	293,533
	978,649	928,269

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	28,364		38,572
	28,364		38,572

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	494,410		494,410
	494,410		494,410

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

10.

Special Reserves

	2025 £		2024 £
Special reserves b/fwd	405,590		405,590
	405,590		405,590

Registered Number: 03508337
England and Wales
ROSESHIRE PROPERTIES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025