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Registered number: 11185189
ROSSLAND HOLDINGS LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 28 FEBRUARY 2026
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ROSSLAND HOLDINGS LIMITED
REGISTERED NUMBER: 11185189
BALANCE SHEET
AS AT 28 FEBRUARY 2026
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Debtors: amounts falling due after more than one year
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
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ROSSLAND HOLDINGS LIMITED
REGISTERED NUMBER: 11185189
BALANCE SHEET (CONTINUED)
AS AT 28 FEBRUARY 2026
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 July 2026.
The notes on pages 3 to 6 form part of these financial statements.
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ROSSLAND HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
Rossland Holdings Limited is a private company limited by share capital, incorporated in England and
Wales, registration number 11185189. The address of the registered office is 30 Orange Street, London,
WC2H 7HF.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
Interest income is recognised in the Statement of comprehensive income including profit and loss account as and when it is received.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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ROSSLAND HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
2.Accounting policies (continued)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income including profit and loss account.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
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Investments in subsidiary companies
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The following were subsidiary undertakings of the Company:
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Property management services
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ROSSLAND HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
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Due after more than one year
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Amounts owed by group undertakings
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The amounts owed by group undertakings includes equity loans of £2,618,305 (2025 - £2,618,305) which bear no interest, loans of £9,126,061 (2025 - £12,876,472) which currently bear interest at 5.34% but are subject to annual review and a loan of £69,375 (2025 - £Nil) which currently bears interest at 0% but is subject to annual review (2025 - interest at the Bank of England base rate).
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Amounts owed by group undertakings
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The amounts owed by group undertakings includes a loan of £Nil (2025 - £94,375) which currently bears interest at 0% but is subject to annual review (2025 - interest at the Bank of England base rate) The amount repayable after more than 12 months is shown within debtors falling due after more than one year.
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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The amounts owed to group undertakings includes a loan of £Nil (2025 - £5,127,956) which bears a variable rate of interest linked to the Bank of England base rate.
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ROSSLAND HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2026
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Creditors: Amounts falling due after more than one year
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Amounts owed to group undertakings
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The amounts owed to group undertakings includes a loan of £3,802,616 (2025 - £3,802,616) which bears no interest, a loan of £6,345,486 (2025 - £6,016,237) which bears interest at 5.34% (2025 - interest at 5.34%) and a further loan of £Nil (2025 - £3,903,184) which bears interest at the Bank of England base rate but is subject to annual review.
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The company is a wholly owned subsidiary of Roprops No 1 (Pty) Limited, a company incorporated in the Republic of South Africa.
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