REGISTERED NUMBER: 02224802 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ROCHDALE ESTATE COMPANY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs. M. P. A. Pickles

F. Chadwick

SECRETARY:

Mr. F. Chadwick

REGISTERED OFFICE:

Chichester Business Centre

Chichester Street

Rochdale

Lancashire

OL16 2AU

REGISTERED NUMBER:

02224802 (England and Wales)

ACCOUNTANTS:

TC Group

Park House

200 Drake Street

Rochdale

Lancashire

OL16 1PJ

FIXED ASSETS

Tangible assets

4

400,000

400,000

CURRENT ASSETS

Cash at bank

29,978

29,202

CREDITORS

Amounts falling due within one year

11,551

11,423

NET CURRENT ASSETS

18,427

17,779

TOTAL ASSETS LESS CURRENT LIABILITIES

418,427

417,779

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

5

105,145

105,145

Retained earnings

313,182

312,534

SHAREHOLDERS' FUNDS

418,427

417,779

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 July 2026 and were signed on its behalf by:

Mrs. M. P. A. Pickles - Director

F. Chadwick - Director

1.	STATUTORY INFORMATION

Rochdale Estate Company 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

No depreciation is charged on the freehold property as the company has adopted a policy of regular revaluations in accordance with FRS 15.

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 (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

400,000

NET BOOK VALUE

At 31 December 2025

400,000

At 31 December 2024

400,000

Cost or valuation at 31 December 2025 is represented by:

Totals

£

Valuation in 2004

340,145

Valuation in 2018

(235,000

)

Cost

294,855

400,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

294,855

294,855

The directors believe that the property has a fair value of £400,000.

5.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

105,145

6.	RELATED PARTY DISCLOSURES

BEVA INVESTMENTS LIMITED

During the year Beva Investments Limited charged Rochdale Estate Company Limited a management fee of £1,000 (2024 - £1,000). Mr. F. Chadwick is a director and has a material interest in both Beva Investments Limited and Rochdale Estate Company Limited. Included in trade creditors at the year end is a balance of £1,273 due to Beva Investments Limited (2024 - £1,200).