REGISTERED NUMBER: 14626871 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Rolenski Property Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Ferraby

REGISTERED OFFICE:

5 Mansfield Avenue

Quorn

Loughborough

LE12 8BD

REGISTERED NUMBER:

14626871 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

Park House

37 Clarence Street

Leicester

Leicestershire

LE1 3RW

FIXED ASSETS

Tangible assets

4

480

600

Investment property

5

320,000

302,477

320,480

303,077

CURRENT ASSETS

Debtors

6

24

-

Cash at bank

445

330

469

330

CREDITORS

Amounts falling due within one year

7

(172,981

)

(173,458

)

NET CURRENT LIABILITIES

(172,512

)

(173,128

)

TOTAL ASSETS LESS CURRENT LIABILITIES

147,968

129,949

CREDITORS

Amounts falling due after more than one year

8

(152,440

)

(152,440

)

NET LIABILITIES

(4,472

)

(22,491

)

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

17,523

-

Retained earnings

(22,095

)

(22,591

)

(4,472

)

(22,491

)

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 director acknowledges his 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 director and authorised for issue on 29 October 2026 and were signed by:

J Ferraby - Director

1.	STATUTORY INFORMATION

Rolenski Property 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.

Going Concern

The financial statements have been prepared on the going concern basis which assumes the company will continue to trade.This depends on the ability of the directors to maintain the necessary financial support.

Turnover

Rental income is recognised on a receivable basis during the year, exclusive of Value Added Tax.

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

-

20% on reducing balance

Investment property

Investment property is included at fair value. Gains are recognised in the statement of income and retained earnings. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The gains on investment properties are transferred to the non-distributable fair value reserve.

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

and 31 January 2026

919

DEPRECIATION

At 1 February 2025

319

Charge for year

120

At 31 January 2026

439

NET BOOK VALUE

At 31 January 2026

480

At 31 January 2025

600

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

302,477

Revaluations

17,523

At 31 January 2026

320,000

NET BOOK VALUE

At 31 January 2026

320,000

At 31 January 2025

302,477

The director considers the fair value of investment properties at the year-end to be £320,000 (2025: £302,477). Valuations of investment properties have been made on an open market value for existing use basis.

Fair value at 31 January 2026 is represented by:

£

Valuation in 2026

320,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

24

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

-

477

Other creditors

172,981

172,981

172,981

173,458

Other creditors includes accruals and deferred income of £942 (2025: £942)

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

152,440

152,440

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years

152,440

152,440

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loans

152,440

152,440

The bank loan is secured over the investment property held by the company.