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REGISTERED NUMBER: 12373930 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ROSEMONT INVESTMENT HOLDINGS LIMITED
Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ








ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSEMONT INVESTMENT HOLDINGS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2026







DIRECTORS: H S Narwal
G S Narwal
Mrs B K Narwal





REGISTERED OFFICE: Second Floor South
The Fitted Rigging House
Anchor Wharf, The Historic Dockyard
Chatham
Kent
ME4 4TZ





REGISTERED NUMBER: 12373930 (England and Wales)





ACCOUNTANTS: Carleys
Second Floor South
The Fitted Rigging House
The Historic Dockyard
Chatham
Kent
ME4 4TZ
Page 1
ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £    £   
FIXED ASSETS
Investments 4 800,000 800,000
Investment property 5 817,928 814,914
1,617,928 1,614,914

CURRENT ASSETS
Debtors 6 18,470 28,880
Cash at bank 10,901 13,178
29,371 42,058
CREDITORS
Amounts falling due within one year 7 (392,600 ) (401,958 )
NET CURRENT LIABILITIES (363,229 ) (359,900 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,254,699
1,255,014

CREDITORS
Amounts falling due after more than one
year
8
(311,094
)
(341,340
)
NET ASSETS 943,605 913,674

CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Merger Reserve 799,000 799,000
Retained earnings 142,605 112,674
SHAREHOLDERS' FUNDS 943,605 913,674

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 notes form part of these financial statements

Page 2 continued...
ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

BALANCE SHEET - continued
31 JANUARY 2026


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 30 October 2026 and were signed on its behalf by:





H S Narwal - Director


The notes form part of these financial statements

Page 3
ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

Rosemont Investment Holdings 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.

Preparation of consolidated financial statements
The financial statements contain information about Rosemont Investment Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less impairment.

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.

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.

3. EMPLOYEES AND DIRECTORS

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

Page 4 continued...
ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2025
and 31 January 2026 800,000
NET BOOK VALUE
At 31 January 2026 800,000
At 31 January 2025 800,000

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2025 814,914
Additions 3,014
At 31 January 2026 817,928
NET BOOK VALUE
At 31 January 2026 817,928
At 31 January 2025 814,914

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Other debtors 18,470 28,880

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Bank loans and overdrafts 32,230 31,218
Trade creditors 1,354 379
Amounts owed to group undertakings 271,899 273,078
Taxation and social security 729 757
Other creditors 86,388 96,526
392,600 401,958

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2026 2025
£    £   
Bank loans 311,094 341,340

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 182,174 216,468

Page 5 continued...
ROSEMONT INVESTMENT HOLDINGS LIMITED (REGISTERED NUMBER: 12373930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


9. SECURED DEBTS

The following secured debts are included within creditors:

2026 2025
£    £   
Bank loans 343,324 372,558

The bank loan is secured by a 1st legal charge over the Freehold and a guarantee for £513,750 supported by debenture by it's subsidiary.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2026 2025
value: £    £   
750 Ordinary A £1 750 750
750 Ordinary B £1 750 750
500 Ordinary C £1 500 500
2,000 2,000

Page 6