REGISTERED NUMBER: SC533264 (Scotland)

ROLYAT PROPERTY GROUP LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Taylor

N J Taylor

SECRETARY:

S J Taylor

REGISTERED OFFICE:

5 South Charlotte Street

Edinburgh

Edinburgh

EH2 4AN

REGISTERED NUMBER:

SC533264 (Scotland)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

450,000

450,000

CURRENT ASSETS

Debtors

5

190,518

190,518

Cash at bank

276

42

190,794

190,560

CREDITORS

Amounts falling due within one year

6

202,808

207,486

NET CURRENT LIABILITIES

(12,014

)

(16,926

)

TOTAL ASSETS LESS CURRENT LIABILITIES

437,986

433,074

CREDITORS

Amounts falling due after more than one year

7

(344,851

)

(346,498

)

PROVISIONS FOR LIABILITIES

(18,429

)

(18,429

)

NET ASSETS

74,706

68,147

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

55,287

55,287

Retained earnings

19,319

12,760

SHAREHOLDERS' FUNDS

74,706

68,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th October 2026 and were signed on its behalf by:

N J Taylor - Director

1.	STATUTORY INFORMATION

Rolyat Property Group Limited is a private company, limited by shares , registered in Scotland. 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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Not provided

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1st April 2025

and 31st March 2026

450,000

NET BOOK VALUE

At 31st March 2026

450,000

At 31st March 2025

450,000

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Rolyat Training Limited

56,000

56,000

Management company for 11GR

Limited

402

402

Prepayments

1,116

1,116

57,518

57,518

Amounts falling due after more than one year:

Rolyat Chepstow Limited

133,000

133,000

Aggregate amounts

190,518

190,518

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,500

1,500

Corporation Tax

7,633

7,148

Rolyat Property Services

Limited

182,209

193,590

Happy Sexy Health Limited

10,000

2,200

Accruals and deferred income

1,466

3,048

202,808

207,486

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

1,500

1,500

Bank loans - 2-5 years

4,500

4,500

Bank loans more 5 yr by instal

1,384

4,582

Bank loans more 5 yrs non-inst

337,467

335,916

344,851

346,498

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

337,467

335,916

Repayable by instalments

Bank loans more 5 yr by instal

1,384

4,582

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

346,351

347,998

A fixed and floating charge was created over all the present and future assets of the company

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1st April 2025

and 31st March 2026

55,287

11.	RELATED PARTY DISCLOSURES

The company owed Rolyat Property Services Limited £182,209 this year (2025 - £193,590); a company which the directors control equally.

The company was owed £133,000 from Rolyat Chepstow Limited this year (2025: £133,000); a company which the director S J Taylor controls.

The company was owed £56,000 (2025 - £56,000) from Rolyat Training Limited this year; a company which the directors control equally.

The company was owed £402 (2025 - £402) from Management Company for 11GR Limited this year; a company which the directors control equally.

The company owed Happy Sexy Health Limited £10,000 (2025 - £2,200); a company which the directors control equally.