Roseward Investments Limited

	Page
Abridged Statement of Financial Position	1
Statement of Changes in Equity	2
Notes to the Abridged Financial Statements	3—4

Registered number: 16147666

		28 February 2026
	Notes	£	£
CURRENT ASSETS
Cash at bank and in hand		3,575

		3,575
Creditors: Amounts Falling Due Within One Year	4	(6,543 )

NET CURRENT ASSETS (LIABILITIES)			(2,968 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,968 )

Creditors: Amounts Falling Due After More Than One Year	5		(20,300 )

NET LIABILITIES			(23,268 )

CAPITAL AND RESERVES
Called up share capital	6		100
Income Statement			(23,368 )

SHAREHOLDERS' FUNDS			(23,268)

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 28 February 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Gavin Nicholas Lief

Director

02/10/2026

The notes on pages 3 to 4 form part of these financial statements.

	Share Capital	Income Statement	Total
	£	£	£
As at 20 December 2024	100	-	100
Loss for the period and total comprehensive income	-	(23,368 )	(23,368)

As at 28 February 2026	100	(23,368 )	(23,268)

1. General Information

Roseward Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16147666 . The registered office is Regent House Allum Gate, Theobald Street, Borehamwood, Herts, WD6 4RS.

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. Going Concern Disclosure

The financial statements have been prepared on the going concern basis.

As at 28 February 2026, the Company had net liabilities of £23,268. Included within creditors is a balance due to its parent undertaking, Cableway Investments Limited. The directors have received confirmation from Cableway Investments Limited that it does not intend to seek repayment of amounts due from the Company for a period of at least twelve months from the date of approval of these financial statements and that it will provide such financial support as may be required to enable the Company to meet its liabilities as they fall due during that period.

Having considered the Company's financial position and the support provided by its parent undertaking, the directors have a reasonable expectation that the Company will have adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the directors consider it appropriate to prepare the financial statements on the going concern basis.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Trade creditors	4,863
Other creditors	1,680

	6,543

5. Creditors: Amounts Falling Due After More Than One Year

	28 February 2026
	£
Amounts due to shareholders	20,300

6. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	100

7. Financial Instruments

The Company is party to an option agreement which provides it with the right, but not the obligation, to acquire an equity interest in an overseas entity at a future date subject to the terms and conditions of the agreement.

As at the balance sheet date, the option had not been exercised and no obligation existed to acquire the interest.

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Roseward Investments Limited

Notes to the Abridged Financial Statements (continued)

For the Period 20 December 2024 to 28 February 2026

8. Post Balance Sheet Events

There are no significant events that need to be disclosed or reflected in the financial statements for the year ended 28 February 2026.

9. Ultimate Controlling Party

The controlling party is Cableway Investments Limited, the parent undertaking which controls 100% of the shares of the Company. Its registered office is 3rd Floor, La Plaiderie House, La Plaiderie, St Peter Port, Guernsey, GY1 1WF.

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