REGISTERED NUMBER: 03215085 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2026

FOR

ROSSCOTT PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H P Lindsay

Mrs J Lindsay

Mr R J F Lindsay

Mr S H F Lindsay

SECRETARY:

Mrs J Lindsay

REGISTERED OFFICE:

Cragg Nook Barn

Cocker Hill

Foulridge

Colne

Lancashire

BB8 7LW

REGISTERED NUMBER:

03215085 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Tangible assets

4

5,368

24,934

Investments

5

125,630

125,630

Investment property

6

3,155,372

3,060,380

3,286,370

3,210,944

CURRENT ASSETS

Debtors

7

6,965

28,912

Cash at bank

341,126

198,178

348,091

227,090

CREDITORS

Amounts falling due within one year

8

1,035,352

945,447

NET CURRENT LIABILITIES

(687,261

)

(718,357

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,599,109

2,492,587

CREDITORS

Amounts falling due after more than one year

9

(769,545

)

(769,435

)

PROVISIONS FOR LIABILITIES

(1,342

)

(8,378

)

NET ASSETS

1,828,222

1,714,774

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,828,221

1,714,773

1,828,222

1,714,774

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 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 4th September 2026 and were signed on its behalf by:

Mr H P Lindsay - Director

Mrs J Lindsay - Director

1.	STATUTORY INFORMATION

Rosscott 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.

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.

Plant and machinery etc

-

33% on cost, 25% on cost and 10% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st July 2025

and 30th June 2026

161,959

DEPRECIATION

At 1st July 2025

137,025

Charge for year

19,566

At 30th June 2026

156,591

NET BOOK VALUE

At 30th June 2026

5,368

At 30th June 2025

24,934

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st July 2025

and 30th June 2026

125,630

NET BOOK VALUE

At 30th June 2026

125,630

At 30th June 2025

125,630

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st July 2025

3,060,380

Additions

94,992

At 30th June 2026

3,155,372

NET BOOK VALUE

At 30th June 2026

3,155,372

At 30th June 2025

3,060,380

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

3,342

23,702

Other debtors

3,623

5,210

6,965

28,912

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

1,030

7,211

Taxation and social security

44,347

22,115

Other creditors

989,975

916,121

1,035,352

945,447

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

769,545

769,435

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

30.6.25

£

£

Bank loans

769,545

769,435