Roma Properties Limited - Filleted accounts

Registered number

00790253

Roma Properties Limited

Filleted Accounts

31 January 2026

Roma Properties Limited

Balance Sheet

As at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,357,640			1,357,640

Current assets
Debtors	4	5,951			5,273
Cash at bank and in hand		590,274			516,457
		596,225			521,730

Creditors: amounts falling due within one year	5	(103,055)			(79,330)

Net current assets			493,170			442,400

Total assets less current liabilities			1,850,810			1,800,040


Provisions for liabilities			(119,943)			(119,943)


Net assets			1,730,867			1,680,097

Capital and reserves
Called up share capital			3,210			3,210
Profit and loss account			1,727,657			1,676,887

Shareholders' funds			1,730,867			1,680,097

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



……………………………..
Mr P E Harris Executor
Director
Approved by the board on 26 October 2026

Roma Properties Limited

Notes to the Accounts

For the Year Ended 31 January 2026

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents the rental and other monies received during the year from letting properties owned by the company.
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings and equipment			20% on a reducing balance basis
	Computer and other office equipment			20% on a reducing balance basis

	Investment properties
	Investment properties are revalued annually and any surplus or deficit is dealt with through profit and loss. No depreciation is provided in respect of investment properties.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.



2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					-		-


3	Tangible fixed assets
		Freehold Land and buildings		Fixtures, fittings & equipment		Computer & office equipment		Total
£			£		£		£
	Cost
	At 1 February 2025	1,357,640		16,560		2,155		1,376,355
	Disposals	-		(16,560)		(2,155)		(18,715)
	At 31 January 2026	1,357,640		-		-		1,357,640

	Depreciation
	At 1 February 2025	-		16,560		2,155		18,715
	On disposals	-		(16,560)		(2,155)		(18,715)
	At 31 January 2026	-		-		-		-

	Net book value
	At 31 January 2026	1,357,640		-		-		1,357,640
	At 31 January 2025	1,357,640		-		-		1,357,640


4	Debtors					2026		2025
£							£

	Other debtors					5,951		5,273


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					19,652		9,656
	Taxation and social security costs					29,327		15,598
	Other creditors					54,076		54,076
						103,055		79,330






6	Related party transactions

	The original Directors received the benefit of using the registered office as their private residence, this arrangement ceased on the death of both Mr D and Mrs A R Blewett.

	At the balance sheet date the Company owed the Directors estate £54076 (2025 £54076).

7	Controlling party

	The Company is under the control of the Directors who are also Executors to the estate of the former directors.

8	Other information

	Roma Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:

	18 Forth an Cos
	Ponsanooth
	Truro
	Cornwall
	TR3 7RJ