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REGISTERED NUMBER: 00498474 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2024

FOR

ROSEBERRY FINANCE LTD

ROSEBERRY FINANCE LTD (REGISTERED NUMBER: 00498474)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROSEBERRY FINANCE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 DECEMBER 2024







DIRECTORS: Ms J M H Tawn
Ms A M Clopet





SECRETARY: Ms J M H Tawn





REGISTERED OFFICE: Suite 4, East Barton Barns
East Barton Road
Great Barton
Bury St. Edmunds
Suffolk
IP31 2QY





REGISTERED NUMBER: 00498474 (England and Wales)





ACCOUNTANTS: Twinn Accountants Limited
Suite 4, East Barton Barns
East Barton Road
Great Barton
Bury St. Edmunds
Suffolk
IP31 2QY

ROSEBERRY FINANCE LTD (REGISTERED NUMBER: 00498474)

BALANCE SHEET
30 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 97,500 102,734
97,500 102,734

CURRENT ASSETS
Debtors 6 - 233
Cash at bank 6,537 3,744
6,537 3,977
CREDITORS
Amounts falling due within one year 7 17,843 19,485
NET CURRENT LIABILITIES (11,306 ) (15,508 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

86,194

87,226

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Fair value reserve 8 2,266 7,500
Retained earnings 82,928 78,726
SHAREHOLDERS' FUNDS 86,194 87,226

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 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.

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 29 April 2025 and were signed on its behalf by:



Ms J M H Tawn - Director


ROSEBERRY FINANCE LTD (REGISTERED NUMBER: 00498474)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024

1. STATUTORY INFORMATION

Roseberry Finance Ltd 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 as modified by the revaluation of certain assets.

Turnover
Income 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.
Fixtures & fittings - 25% on cost
Computer equipment - 33% on cost

Investment property
Investment property, which is property held to earn rental and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

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 2 (2023 - 2 ) .

ROSEBERRY FINANCE LTD (REGISTERED NUMBER: 00498474)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Fixtures Computer
& fittings equipment Totals
£    £    £   
COST
At 31 December 2023 2,039 2,596 4,635
Disposals (2,039 ) (2,596 ) (4,635 )
At 30 December 2024 - - -
DEPRECIATION
At 31 December 2023 2,039 2,596 4,635
Eliminated on disposal (2,039 ) (2,596 ) (4,635 )
At 30 December 2024 - - -
NET BOOK VALUE
At 30 December 2024 - - -
At 30 December 2023 - - -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 31 December 2023 102,734
Fair value adjustment (5,234 )
At 30 December 2024 97,500
NET BOOK VALUE
At 30 December 2024 97,500
At 30 December 2023 102,734

Fair value at 30 December 2024 is represented by:
£   
Valuation in 2018 7,500
Valuation in 2024 (5,234 )
Cost 95,234
97,500

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 95,234 95,234

Investment property was valued on an open market basis on 30 December 2024 by the directors .

ROSEBERRY FINANCE LTD (REGISTERED NUMBER: 00498474)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 DECEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments & accrued income - 233

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Director's current account 16,016 18,501
Accrued expenses 1,827 984
17,843 19,485

8. RESERVES
Fair
value
reserve
£   
At 31 December 2023 7,500
Investment property fair value adjustment (5,234 )

At 30 December 2024 2,266