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REGISTERED NUMBER: 07625890 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

ROZZY INVESTMENT LIMITED

ROZZY INVESTMENT LIMITED (Registered number: 07625890)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROZZY INVESTMENT LIMITED

Company Information
for the Year Ended 31 May 2023







DIRECTOR: A GECEL





SECRETARY:





REGISTERED OFFICE: 37-38 Long Acre
London
WC2E 9JT





REGISTERED NUMBER: 07625890 (England and Wales)





ACCOUNTANTS: InMindful (UK) Ltd
37-38 Long Acre
London
WC2E 9JT

ROZZY INVESTMENT LIMITED (Registered number: 07625890)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes €    €    €    €   
FIXED ASSETS
Tangible assets 4 881,551 881,551
Investments 5 641,265 641,265
1,522,816 1,522,816

CURRENT ASSETS
Debtors 6 3,566 3,566

CREDITORS
Amounts falling due within one year 7 455,553 455,553
NET CURRENT LIABILITIES (451,987 ) (451,987 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,070,829

1,070,829

CREDITORS
Amounts falling due after more than one
year

8

1,377

1,377
NET ASSETS 1,069,452 1,069,452

CAPITAL AND RESERVES
Called up share capital 10 1,291,001 1,291,001
Retained earnings 11 (221,549 ) (221,549 )
SHAREHOLDERS' FUNDS 1,069,452 1,069,452

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROZZY INVESTMENT LIMITED (Registered number: 07625890)

Balance Sheet - continued
31 May 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 director and authorised for issue on 23 February 2024 and were signed by:





A GECEL - Director


ROZZY INVESTMENT LIMITED (Registered number: 07625890)

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

1. STATUTORY INFORMATION

ROZZY INVESTMENT 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.

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

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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.

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.

3. EMPLOYEES AND DIRECTORS

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

ROZZY INVESTMENT LIMITED (Registered number: 07625890)

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

4. TANGIBLE FIXED ASSETS
Freehold
property
€   
COST
At 1 June 2022
and 31 May 2023 881,551
NET BOOK VALUE
At 31 May 2023 881,551
At 31 May 2022 881,551

5. FIXED ASSET INVESTMENTS

31.5.23 31.5.22
€    €   
Shares in group undertakings 200,000 200,000
Other loans 441,265 441,265
641,265 641,265

Additional information is as follows:
Shares in
group
undertakings
€   
COST
At 1 June 2022
and 31 May 2023 200,000
NET BOOK VALUE
At 31 May 2023 200,000
At 31 May 2022 200,000
Other
loans
€   
At 1 June 2022
and 31 May 2023 441,265

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
€    €   
Other debtors 3,566 3,566

ROZZY INVESTMENT LIMITED (Registered number: 07625890)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
€    €   
Trade creditors 1 1
Other creditors 455,552 455,552
455,553 455,553

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
€    €   
Other creditors 1,377 1,377

9. LOANS

An analysis of the maturity of loans is given below:

31.5.23 31.5.22
€    €   
Amounts falling due within one year or on demand:
Other loans 450,000 450,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: €    €   
1,291,001 Ordinary €1 1,291,001 1,291,001

11. RESERVES
Retained
earnings
€   

At 1 June 2022 (221,549 )
Profit for the year -
At 31 May 2023 (221,549 )