1 April 2022 false No description of principal activity Taxfiler 2023.10 SC688928business:PrivateLimitedCompanyLtd2022-04-012023-03-31 SC6889282022-03-31 SC6889282022-04-012023-03-31 SC688928business:AuditExempt-NoAccountantsReport2022-04-012023-03-31 SC688928business:FilletedAccounts2022-04-012023-03-31 SC6889282023-03-31 SC688928business:Director12022-04-012023-03-31 SC688928business:Director22022-04-012023-03-31 SC688928business:RegisteredOffice2022-04-012023-03-31 SC6889282022-03-31 SC688928core:WithinOneYear2023-03-31 SC688928core:WithinOneYear2022-03-31 SC688928core:AfterOneYear2023-03-31 SC688928core:AfterOneYear2022-03-31 SC688928core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 SC688928core:ShareCapitalcore:PreviouslyStatedAmount2022-03-31 SC688928core:CapitalContributionReservecore:PreviouslyStatedAmount2023-03-31 SC688928core:CapitalContributionReservecore:PreviouslyStatedAmount2022-03-31 SC688928core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 SC688928core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-03-31 SC688928core:PreviouslyStatedAmount2023-03-31 SC688928core:PreviouslyStatedAmount2022-03-31 SC688928business:SmallEntities2022-04-012023-03-31 SC688928countries:Scotland2022-04-012023-03-31 SC688928core:PlantMachinery2022-04-012023-03-31 SC688928core:MotorVehicles2022-04-012023-03-31 SC688928core:ComputerEquipment2022-04-012023-03-31 SC688928core:PlantMachinery2022-03-31 SC688928core:MotorVehicles2022-03-31 SC688928core:FurnitureFittings2022-03-31 SC688928core:ComputerEquipment2022-03-31 SC688928core:FurnitureFittings2022-04-012023-03-31 SC688928core:PlantMachinery2023-03-31 SC688928core:MotorVehicles2023-03-31 SC688928core:FurnitureFittings2023-03-31 SC688928core:ComputerEquipment2023-03-31 SC6889282021-04-012022-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC688928 (Scotland)
Rosemount Engineering Ltd Unaudited accounts for the year ended 31 March 2023
Rosemount Engineering Ltd Unaudited accounts Contents
Page
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Rosemount Engineering Ltd Company Information for the year ended 31 March 2023
Directors
Dean David Gordon Michelle Gordon
Company Number
SC688928 (Scotland)
Registered Office
50, ROSEMOUNT TOLL ROAD KINCARDINE FK10 4QZ UNITED KINGDOM
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Rosemount Engineering Ltd Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
139,904 
74,625 
Current assets
Debtors
94,408 
34,151 
Cash at bank and in hand
238,831 
152,715 
333,239 
186,866 
Creditors: amounts falling due within one year
(28,387)
(18,596)
Net current assets
304,852 
168,270 
Total assets less current liabilities
444,756 
242,895 
Creditors: amounts falling due after more than one year
(67,495)
(86,289)
Net assets
377,261 
156,606 
Capital and reserves
Called up share capital
1 
1 
Capital contribution reserve
50,000 
50,000 
Profit and loss account
327,260 
106,605 
Shareholders' funds
377,261 
156,606 
For the year ending 31 March 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2023 and were signed on its behalf by
Michelle Gordon Director Company Registration No. SC688928
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Rosemount Engineering Ltd Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
Rosemount Engineering Ltd is a private company, limited by shares, registered in Scotland, registration number SC688928. The registered office is 50, ROSEMOUNT, TOLL ROAD, KINCARDINE, FK10 4QZ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Motor vehicles
25%
Computer equipment
25%
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2022
33,000 
48,000 
14,500 
4,000 
99,500 
Additions
88,510 
22,250 
- 
1,155 
111,915 
At 31 March 2023
121,510 
70,250 
14,500 
5,155 
211,415 
Depreciation
At 1 April 2022
8,250 
12,000 
3,625 
1,000 
24,875 
Charge for the year
28,315 
14,563 
2,719 
1,039 
46,636 
At 31 March 2023
36,565 
26,563 
6,344 
2,039 
71,511 
Net book value
At 31 March 2023
84,945 
43,687 
8,156 
3,116 
139,904 
At 31 March 2022
24,750 
36,000 
10,875 
3,000 
74,625 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
94,408 
34,151 
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Rosemount Engineering Ltd Notes to the Accounts for the year ended 31 March 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
12,113 
6,724 
Trade creditors
14,824 
9,687 
Taxes and social security
- 
535 
Accruals
1,450 
1,650 
28,387 
18,596 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Taxes and social security
36,565 
- 
Loans from directors
30,930 
86,289 
67,495 
86,289 
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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