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REGISTERED NUMBER: 10647182 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

V ROUSSELET & ASSOCIATES LIMITED

V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

V ROUSSELET & ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: V Rousselet
Mrs P D C Rousselet
Ms C C Rousselet
Ms I F Rousselet





REGISTERED OFFICE: 128 Kennington Road
London
England
SE11 6RE





REGISTERED NUMBER: 10647182 (England and Wales)





ACCOUNTANTS: Kemps Accounting Solutions Limited
Chartered Accountants
42A High Street
Broadstairs
Kent
CT10 1JT

V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 32,270 41,095

CURRENT ASSETS
Debtors 5 16,960 10,711
Investments 6 5,273 5,273
Cash at bank and in hand 34,473 66,015
56,706 81,999
CREDITORS
Amounts falling due within one year 7 56,130 45,225
NET CURRENT ASSETS 576 36,774
TOTAL ASSETS LESS CURRENT
LIABILITIES

32,846

77,869

CREDITORS
Amounts falling due after more than one
year

8

(25,493

)

(27,728

)

PROVISIONS FOR LIABILITIES (6,131 ) (8,243 )
NET ASSETS 1,222 41,898

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,122 41,798
SHAREHOLDERS' FUNDS 1,222 41,898

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)

BALANCE SHEET - continued
31 MARCH 2025


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 17 June 2025 and were signed on its behalf by:




V Rousselet - Director



Mrs P D C Rousselet - Director


V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

V Rousselet & Associates 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.
Plant and machinery etc - 25% on cost, 20% on cost and 20% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 75,834
Additions 1,490
At 31 March 2025 77,324
DEPRECIATION
At 1 April 2024 34,739
Charge for year 10,315
At 31 March 2025 45,054
NET BOOK VALUE
At 31 March 2025 32,270
At 31 March 2024 41,095

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 16,960 10,501
Other debtors - 210
16,960 10,711

6. CURRENT ASSET INVESTMENTS
31.3.25 31.3.24
£    £   
Other investment 5,273 5,273

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 2,260 2,260
Taxation and social security 44,242 40,572
Other creditors 9,628 2,393
56,130 45,225

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 25,493 27,728

V ROUSSELET & ASSOCIATES LIMITED (REGISTERED NUMBER: 10647182)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
100 Ordinary shares 1 100 100

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
V ROUSSELET & ASSOCIATES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of V Rousselet & Associates Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of V Rousselet & Associates Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of V Rousselet & Associates Limited and state those matters that we have agreed to state to the Board of Directors of V Rousselet & Associates Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than V Rousselet & Associates Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that V Rousselet & Associates Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of V Rousselet & Associates Limited. You consider that V Rousselet & Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of V Rousselet & Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Kemps Accounting Solutions Limited
Chartered Accountants
42A High Street
Broadstairs
Kent
CT10 1JT


17 June 2025