Rolyat Property Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC533289 (Scotland)

ROLYAT PROPERTY SERVICES 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

EH2 4AN

REGISTERED NUMBER:

SC533289 (Scotland)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

CURRENT ASSETS

Debtors

5

304,179

349,991

Cash at bank

36,548

1,444

340,727

351,435

CREDITORS

Amounts falling due within one year

6

93,522

93,341

NET CURRENT ASSETS

247,205

258,094

TOTAL ASSETS LESS CURRENT LIABILITIES

247,205

258,094

CREDITORS

Amounts falling due after more than one
year

7

234,042

257,158

NET ASSETS

13,163

936

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

13,063

836

SHAREHOLDERS' FUNDS

13,163

936

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 Services 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.

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1st April 2025

and 31st March 2026

15,665

1,598

17,263

DEPRECIATION

At 1st April 2025

and 31st March 2026

15,665

1,598

17,263

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

598

1,413

Rolyat Property Group Limited

182,209

193,590

Rolyat Llanthewy Limited

360

Rolyat Chepstow Limited

50,286

78,073

Rolyat Speke Limited

68,732

75,216

Rolyat Sisteam Limited

702

468

11GR Management Company

468

-

Prepayments and accrued income

824

871

304,179

349,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

5,556

Trade creditors

9,000

6,556

Corporation Tax

2,540

1,182

Social security and other taxes

1,353

33

Other creditors

20,826

13,722

Rolyat Training Limited

47,680

56,329

Accruals and deferred income

6,567

9,963

93,522

93,341

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans - 1-2 years

5,556

Bank loans - 2-5 years

12,037

16,667

Bank loans more 5 yr by instal

-

926

Directors' loan accounts

216,449

234,009

234,042

257,158

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

926

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

NIL

Ordinary

£1

-

100

50

Ordinary A

£1

50

-

50

Ordinary B

£1

50

-

100

9.	RELATED PARTY DISCLOSURES

Rolyat Property Group Limited owes the company £182,209 (2025 - £193,590) as at the year end; a company which the directors control equally.

Rolyat Speke Limited owes the company £68,732 (2025 - £75,216) as at the year end; a company which the directors control equally.

Rolyat Training Limited was owed £47,680 (2025 - £56,329) as at the year end; a company which the directors control equally.

Rolyat Chepstow Limited owes the company £50,286 (2025 - £78,073) as at the year end; a company which the directors control equally.

Rolyat Llanthewy Limited owes the company £360 (2025 - £360) as at the year end; a company which the directors control equally.

Rolyat Sisteam Limited owes the company £702 (2025 - £468) as at the year end; a company which the directors control equally.

Management Company for 11GR Limited owes the company £468 (2025 - £NIL) as at the year end; a company which the directors control equally.