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Company Registration No. 14232793 (England and Wales)
Rosler Handel Group Ltd Unaudited accounts for the year ended 31 July 2024
Rosler Handel Group Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
634,379 
- 
Tangible assets
52,829 
35,640 
Investments
908,927 
- 
1,596,135 
35,640 
Current assets
Debtors
637,378 
11,683 
Cash at bank and in hand
1,295 
837 
638,673 
12,520 
Creditors: amounts falling due within one year
(1,905,474)
(125,827)
Net current liabilities
(1,266,801)
(113,307)
Total assets less current liabilities
329,334 
(77,667)
Creditors: amounts falling due after more than one year
(109,590)
(72,474)
Net assets/(liabilities)
219,744 
(150,141)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
219,743 
(150,142)
Shareholders' funds
219,744 
(150,141)
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 June 2025 and were signed on its behalf by
Arturo Esayag Director Company Registration No. 14232793
- 2 -
Rosler Handel Group Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Rosler Handel Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 14232793. The registered office is 21 Ellis Street, London, SW1X 9AL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 August 2023
- 
Additions
645,131 
At 31 July 2024
645,131 
Amortisation
At 1 August 2023
- 
Charge for the year
10,752 
At 31 July 2024
10,752 
Net book value
At 31 July 2024
634,379 
- 3 -
Rosler Handel Group Ltd Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 August 2023
12,554 
- 
23,989 
1,910 
38,453 
Additions
- 
11,089 
14,929 
- 
26,018 
At 31 July 2024
12,554 
11,089 
38,918 
1,910 
64,471 
Depreciation
At 1 August 2023
257 
- 
2,025 
531 
2,813 
Charge for the year
1,845 
924 
5,423 
637 
8,829 
At 31 July 2024
2,102 
924 
7,448 
1,168 
11,642 
Net book value
At 31 July 2024
10,452 
10,165 
31,470 
742 
52,829 
At 31 July 2023
12,297 
- 
21,964 
1,379 
35,640 
6
Investments
Other investments 
£ 
Valuation at 1 August 2023
- 
Additions
908,927 
Valuation at 31 July 2024
908,927 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
11,683 
Other debtors
235,370 
- 
235,370 
11,683 
Amounts falling due after more than one year
Other debtors
402,008 
- 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
352,736 
79,368 
Amounts owed to group undertakings and other participating interests
1,549,738 
- 
Other creditors
- 
43,200 
Loans from directors
- 
259 
Accruals
3,000 
3,000 
1,905,474 
125,827 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
109,590 
72,474 
- 4 -
Rosler Handel Group Ltd Notes to the Accounts for the year ended 31 July 2024
10
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 5 -