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Registered number: 11638446
ROHIA DEVELOPMENTS LTD
Unaudited Financial Statements
For the Period 1 July 2025 to 31 March 2026
PowerStone Accountants Ltd.
15 Westbury Court Road
Bristol
BS9 3BU
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ROHIA DEVELOPMENTS LTD for the period 1 July 2025 to 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of ROHIA DEVELOPMENTS LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of ROHIA DEVELOPMENTS LTD and state those matters that we have agreed to state to the directors of ROHIA DEVELOPMENTS LTD in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that ROHIA DEVELOPMENTS LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of ROHIA DEVELOPMENTS LTD . You consider that ROHIA DEVELOPMENTS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of ROHIA DEVELOPMENTS LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
18/05/2026
PowerStone Accountants Ltd.
15 Westbury Court Road
Bristol
BS9 3BU
Page 1
Page 2
Balance Sheet
Registered number: 11638446
31 March 2026 30 June 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 275,000 275,000
275,000 275,000
CURRENT ASSETS
Debtors 5 143,624 148,790
Cash at bank and in hand 166 24
143,790 148,814
Creditors: Amounts Falling Due Within One Year 6 (13,079 ) (18,093 )
NET CURRENT ASSETS (LIABILITIES) 130,711 130,721
TOTAL ASSETS LESS CURRENT LIABILITIES 405,711 405,721
Creditors: Amounts Falling Due After More Than One Year 7 (258,151 ) (252,005 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (39,219 ) (39,219 )
NET ASSETS 108,341 114,497
CAPITAL AND RESERVES
Called up share capital 8 1 1
Fair value reserve 9 117,657 117,657
Profit and Loss Account (9,317 ) (3,161 )
SHAREHOLDERS' FUNDS 108,341 114,497
Page 2
Page 3
For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jason Phillips
Director
18/05/2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
ROHIA DEVELOPMENTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11638446 . The registered office is 112 St. Augustine Street, Taunton, TA1 1QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2025: 2)
2 2
4. Investment Property
31 March 2026
£
Fair Value
As at 1 July 2025 and 31 March 2026 275,000
5. Debtors
31 March 2026 30 June 2025
£ £
Due within one year
Other debtors 143,624 148,790
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 30 June 2025
£ £
Other creditors 13,079 18,093
7. Creditors: Amounts Falling Due After More Than One Year
31 March 2026 30 June 2025
£ £
Bank loans 45,405 45,405
Other loans 212,746 206,600
258,151 252,005
Page 4
Page 5
8. Share Capital
31 March 2026 30 June 2025
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 July 2025 117,657 (3,161 )
Loss for the period and total comprehensive income - (6,156 )
As at 31 March 2026 117,657 (9,317 )
Page 5