Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 OC444161 The Rosemont Consultancy Limited Mr Simon Marchant iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC444161 2024-03-31 OC444161 2025-03-31 OC444161 2024-04-01 2025-03-31 OC444161 frs-core:CurrentFinancialInstruments 2025-03-31 OC444161 frs-core:PlantMachinery 2025-03-31 OC444161 frs-core:PlantMachinery 2024-04-01 2025-03-31 OC444161 frs-core:PlantMachinery 2024-03-31 OC444161 frs-bus:LimitedLiabilityPartnershipLLP 2024-04-01 2025-03-31 OC444161 frs-bus:LimitedLiabilityPartnershipsSORP 2024-04-01 2025-03-31 OC444161 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 OC444161 frs-bus:SmallEntities 2024-04-01 2025-03-31 OC444161 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 OC444161 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 OC444161 frs-countries:EnglandWales 2024-04-01 2025-03-31 OC444161 frs-bus:PartnerLLP1 2024-04-01 2025-03-31 OC444161 frs-bus:PartnerLLP2 2024-04-01 2025-03-31 OC444161 2023-03-31 OC444161 2024-03-31 OC444161 2023-04-01 2024-03-31 OC444161 frs-core:CurrentFinancialInstruments 2024-03-31
Registered number: OC444161
ROSEMONT ADVISORS LLP
Unaudited Financial Statements
For The Year Ended 31 March 2025
Abacus Accountancy & Payroll Services Limited
FMAAT
Global House
1 Ashley Avenue
Epsom
Surrey
KT18 5AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: OC444161
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,384 4,041
5,384 4,041
CURRENT ASSETS
Debtors 5 10,200 17,822
Cash at bank and in hand 32,300 185,512
42,500 203,334
Creditors: Amounts Falling Due Within One Year 6 (7,820 ) (4,544 )
NET CURRENT ASSETS (LIABILITIES) 34,680 198,790
TOTAL ASSETS LESS CURRENT LIABILITIES 40,064 202,831
NET ASSETS ATTRIBUTABLE TO MEMBERS 40,064 202,831
REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts 35,082 35,082
35,082 35,082
Equity
Members' other interests
Members' capital (265,972) (43,561)
Other reserves 270,954 211,310
4,982 167,749
40,064 202,831
TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year 35,082 35,082
Members' other interests 4,982 167,749
40,064 202,831
Page 1
Page 2
For the year ending 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members
Mr Simon Marchant
Designated Member
9 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ROSEMONT ADVISORS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC444161 . The Registered Office is 71-75 Shelton Street, London, WC2H 9JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 5,439
Additions 2,703
As at 31 March 2025 8,142
Depreciation
As at 1 April 2024 1,398
Provided during the period 1,360
As at 31 March 2025 2,758
Net Book Value
As at 31 March 2025 5,384
As at 1 April 2024 4,041
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 10,200 17,822
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 34 -
VAT 6,994 2,911
Credit card (33 ) 1,233
Accruals and deferred income 825 400
7,820 4,544
Page 4