REGISTERED NUMBER: 03184733 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Roman Property Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J Reilly

Mrs L Powell

Mrs R E Reilly

Secretary:

J Reilly

Registered office:

17 Highfields

Ashstead

Surrey

KT21 2NL

Registered number:

03184733 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Investments

5

112,892

123,533

Investment property

6

1,250,664

942,615

1,363,556

1,066,148

CURRENT ASSETS

Cash at bank

67,540

334,422

CREDITORS

Amounts falling due within one year

(29,699

)

(32,739

)

NET CURRENT ASSETS

37,841

301,683

TOTAL ASSETS LESS CURRENT LIABILITIES

1,401,397

1,367,831

CAPITAL AND RESERVES

Called up share capital

7

150

150

Capital redemption reserve

50

50

Retained earnings

1,401,197

1,367,631

SHAREHOLDERS' FUNDS

1,401,397

1,367,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

J Reilly - Director

Mrs L Powell - Director

1.	STATUTORY INFORMATION

Roman 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income from investment properties.

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.

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

Cost or valuation

At 1 August 2024

123,533

Additions

43

Revaluations

(10,684

)

At 31 July 2025

112,892

Net book value

At 31 July 2025

112,892

At 31 July 2024

123,533

Cost or valuation at 31 July 2025 is represented by:

Totals

£

Valuation in 2022

(44,474

)

Valuation in 2023

(10,691

)

Valuation in 2024

417

Valuation in 2025

(10,684

)

Cost

178,324

112,892

The investment portfolio was revalued on 31 July 2024 by Hargreaves Lansdown.

6.	INVESTMENT PROPERTY

Total

£

Fair value

At 1 August 2024

942,615

Additions

308,049

At 31 July 2025

1,250,664

Net book value

At 31 July 2025

1,250,664

At 31 July 2024

942,615

Investment properties are valued by the directors at fair value. The directors consider that, as at the balance sheet date, the cost of investment properties approximated to their fair values.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150

Ordinary

£1

150

150