REGISTERED NUMBER: 05525121 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2026

for

ROCL Housing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

P H Stokes

C A O'Donnell

Mrs C E O'Donnell

REGISTERED OFFICE:

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

REGISTERED NUMBER:

05525121 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Property, plant and equipment

5

34,398

62,219

Investment property

6

11,600,000

11,178,477

11,634,398

11,240,696

CURRENT ASSETS

Debtors

7

59,339

41,867

Cash at bank and in hand

54,388

59,211

113,727

101,078

CREDITORS

Amounts falling due within one year

8

(64,048

)

(46,381

)

NET CURRENT ASSETS

49,679

54,697

TOTAL ASSETS LESS CURRENT LIABILITIES

11,684,077

11,295,393

CREDITORS

Amounts falling due after more than one year

9

(11,802,979

)

(11,798,333

)

PROVISIONS FOR LIABILITIES

(58,993

)

-

NET LIABILITIES

(177,895

)

(502,940

)

CAPITAL AND RESERVES

Called up share capital

10

2

2

Revaluation reserve

11

304,084

-

Retained earnings

(481,981

)

(502,942

)

SHAREHOLDERS' FUNDS

(177,895

)

(502,940

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

C A O'Donnell - Director

1.	STATUTORY INFORMATION

ROCL Housing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Revenue 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

-

25% on reducing balance

Investment property

Investment property is shown at cost, which the directors consider to be the current market value for the properties based on local market selling prices.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The financial statements have been prepared on a going concern basis, which places reliance on the continued support of the company's director and shareholder.

The directors continue to provide ongoing financial support to the business as and when required and has no reason to believe that the company will not have adequate resources to continue its current operations and that it remains appropriate to prepare the company's financial statements on a going concern basis and the financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.

4.	EMPLOYEES AND DIRECTORS

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

5.	PROPERTY, PLANT AND EQUIPMENT

Motor

vehicles

£

COST

At 1 July 2025

84,951

Disposals

(22,756

)

At 30 June 2026

62,195

DEPRECIATION

At 1 July 2025

22,732

Charge for year

12,488

Eliminated on disposal

(7,423

)

At 30 June 2026

27,797

NET BOOK VALUE

At 30 June 2026

34,398

At 30 June 2025

62,219

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2025

11,178,477

Additions

58,446

Revaluations

363,077

At 30 June 2026

11,600,000

NET BOOK VALUE

At 30 June 2026

11,600,000

At 30 June 2025

11,178,477

Fair value at 30 June 2026 is represented by:

£

Valuation in 2026

363,077

Cost

11,236,923

11,600,000

Investment property was valued on an open market basis on 30 June 2026 by the directors .

7.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

7,816

3,163

Other debtors

39,723

19,965

47,539

23,128

Amounts falling due after more than one year:

Other debtors

11,800

18,739

Aggregate amounts

59,339

41,867

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

6,465

4,277

Amounts owed to associates

3,147

620

Taxation and social security

4,243

2,638

Other creditors

50,193

38,846

64,048

46,381

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Amounts owed to associates

11,802,979

11,798,333

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary A

£1

1

1

2

2

11.

RESERVES

Revaluation

reserve

£

Fair value adjustment

304,084

At 30 June 2026

304,084

12.	RELATED PARTY DISCLOSURES

SWIP Limited

A company in which Mr P H Stokes & Mr C A O'Donnell are shareholders.

The related party transactions with SWIP Limited consists of:

Sales to SWIP Limited - £15,779 (2025: £6,070)

Purchases from SWIP Limited - £5,081 (2025: £1,585)

The company has two loan agreements borrowed from SWIP , which are as follows:

- Loan Agreement Number 1 is a sum of £450,000, which commenced on 1st April 2022 and is fully repayable on 31 March 2027. The rate of interest is set at 3% per annum at a flat rate and commenced on the 1 April 2022.

- Loan Agreement Number 2 is a sum of £2,561,000 which commenced on 1 October 2022 and is fully repayable on 30 September 2027. This agreement is not limited to £2,561,000 and further sums can be advanced to ROCL Housing Limited from SWIP Limited. The rate of interest is set at 6% per annum at a flat rate and commenced on 1 October 2022. On 1 July 2024, this rate was reduced to 3% per annum.During the year ended 30 June 2026,no further sums (2025: £3,700,000) were loaned to ROCL Housing Limited.

The amount outstanding at 30 June 2026 due to SWIP Limited was £11,806,126 (2025: £11,798,953).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ROCL Housing Limited for the year ended 30 June 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of ROCL Housing Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ROCL Housing Limited and state those matters that we have agreed to state to the Board of Directors of ROCL Housing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROCL Housing Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that ROCL Housing Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ROCL Housing Limited. You consider that ROCL Housing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of ROCL Housing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

30 September 2026