Rose Estates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04208541 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Rose Estates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

P Atkinson

D Atkinson

REGISTERED OFFICE:

Harmile House

54 St Mary's Lane

Upminster

Essex

RM14 2QP

REGISTERED NUMBER:

04208541 (England and Wales)

FIXED ASSETS

Investments

4

5

Investment property

5

2,153,879

2,100,000

2,153,884

2,100,005

CURRENT ASSETS

Debtors

6

506

2,343

Cash at bank

175,712

140,306

176,218

142,649

CREDITORS

Amounts falling due within one year

7

266,197

262,050

NET CURRENT LIABILITIES

(89,979

)

(119,401

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,063,905

1,980,604

PROVISIONS FOR LIABILITIES

237,738

NET ASSETS

1,826,167

1,742,866

CAPITAL AND RESERVES

Called up share capital

9

2,000

Fair value reserve

10

1,011,868

Retained earnings

812,299

728,998

SHAREHOLDERS' FUNDS

1,826,167

1,742,866

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 26 October 2026 and were signed on its behalf by:

P Atkinson - Director

1.	STATUTORY INFORMATION

Rose Estates 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 represents rent receivable from the company's freehold property. Rent receivable is credited to the profit and loss account on a straight line basis over the period of each lease.

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.

The company's properties have been recategorised as investment properties and are now shown at market value rather than cost. Any revaluation has been reflected in the profit and loss account before being transferred to the fair value reserve.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Cash and cash equivalents

These comprise cash at bank and any short term highly liquid bank deposits with an original maturity of three month or less.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is evidence that the asset is impaired.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

5

NET BOOK VALUE

At 30 April 2026

5

At 30 April 2025

5

The company holds one £5 ordinary share in Gloster Green (Hornchurch) Residents Company Limited, a company which manages and maintains the communal areas of Berry Close. Each resident is required to have a shareholding and Rose Estates Limited owns 22 Berry Close, Hornchurch.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

2,100,000

Additions

53,879

At 30 April 2026

2,153,879

NET BOOK VALUE

At 30 April 2026

2,153,879

At 30 April 2025

2,100,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2022

1,249,606

Cost

904,273

2,153,879

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

234

1,085

Prepayments

272

1,258

506

2,343

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Taxation and social security

24,913

23,047

Other creditors

241,284

239,003

266,197

262,050

8.	SECURED DEBTS

The bank loans are secured on the company's freehold properties.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

2,000

Ordinary

1

2,000

10.

RESERVES

Fair

value

reserve

£

At 1 May 2025

and 30 April 2026

1,011,868

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 Rose Estates Limited for the year ended 30 April 2026 which comprise the Income Statement, 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 Rose Estates 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 Rose Estates Limited and state those matters that we have agreed to state to the Board of Directors of Rose Estates 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 Rose Estates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rose Estates 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 Rose Estates Limited. You consider that Rose Estates 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 Rose Estates 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.

26 October 2026