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REGISTERED NUMBER: 03941653 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Rosetta Capital Limited

Rosetta Capital Limited (Registered number: 03941653)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rosetta Capital Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: M Forer
J Hepple
T Goesch





SECRETARY: M Forer





REGISTERED OFFICE: Rosetta Capital Limited,
Rectory House Thame Road,
Haddenham,
Buckinghamshire
HP17 8DA





REGISTERED NUMBER: 03941653 (England and Wales)






Rosetta Capital Limited (Registered number: 03941653)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 4,582 5,950
Investments 5 54 54
4,636 6,004

CURRENT ASSETS
Debtors 6 79,114 22,860
Investments 7 365,189 139,724
Prepayments and accrued income 13,050 8,928
Cash at bank 795,990 993,233
1,253,343 1,164,745
CREDITORS
Amounts falling due within one year 8 (278,575 ) (170,750 )
NET CURRENT ASSETS 974,768 993,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

979,404

999,999

CAPITAL AND RESERVES
Called up share capital 1,819,500 1,819,500
Retained earnings (840,096 ) (819,501 )
SHAREHOLDERS' FUNDS 979,404 999,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Rosetta Capital Limited (Registered number: 03941653)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 April 2024 and were signed on its behalf by:





M Forer - Director


Rosetta Capital Limited (Registered number: 03941653)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Rosetta Capital 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer & office equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling as at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the profit and loss account.

Pensions
The company makes contributions to employees' personal pension plans, which are charged to the profit and loss account as they become due.

Investments
Subsidiary undertakings
Investments in subsidiaries are valued at cost less any accumulated impairment.

Current assets investments
Current assets investments are valued at cost less any accumulated impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

Rosetta Capital Limited (Registered number: 03941653)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Office &
equipment
£   
COST
At 1 January 2023 25,716
Additions 769
At 31 December 2023 26,485
DEPRECIATION
At 1 January 2023 19,766
Charge for year 2,137
At 31 December 2023 21,903
NET BOOK VALUE
At 31 December 2023 4,582
At 31 December 2022 5,950

5. FIXED ASSET INVESTMENTS



Shares in
group
undertakings
£   

Cost at 1 January 2023 and 31 December 2023 54

Subsidiary undertakings

The following were subsidiary undertakings of the company:

Rosetta Capital (Canada) Limited 100% of ordinary share capital
BML General Partner Limited 100% of ordinary share capital
Rosetta Capital GP Limited 100% of ordinary share capital
Rosetta Capital V GP Limited 100% of ordinary share capital
Rosetta Capital IV GP Limited 100% of ordinary share capital
Rosetta Capital VI GP Limited 100% of ordinary share capital

The nature of subsidiary undertakings' business was that of advisory services.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 69,232 17,115
Other debtors 9,882 5,745
79,114 22,860

7. CURRENT ASSET INVESTMENTS
31.12.23 31.12.22
£    £   
Other 365,189 139,724

Rosetta Capital Limited (Registered number: 03941653)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 79,949 74,908
Taxation and social security 27,377 23,605
Other creditors 171,249 72,237
278,575 170,750

9. OTHER FINANCIAL COMMITMENTS

The Company held no commitments at the balance sheet date (2022: nil).