Company Registration No. SC323735 (Scotland)
Roseleaf Ltd
Unaudited accounts
for the year ended 31 July 2025
Roseleaf Ltd
Unaudited accounts
Contents
Roseleaf Ltd
Company Information
for the year ended 31 July 2025
Directors
Jonathan Kane
Lynette Kane
Company Number
SC323735 (Scotland)
Registered Office
23-24 SANDPORT PLACE
EDINBURGH
EH6 6EW
Accountants
Oak Team Associates Limited
Clyde Offices
48 West George Street
Glasgow
G2 1BP
Roseleaf Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
34,853
47,366
Cash at bank and in hand
89,638
29,811
Creditors: amounts falling due within one year
(157,486)
(100,211)
Net current liabilities
(52,848)
(55,400)
Total assets less current liabilities
(17,995)
(8,034)
Creditors: amounts falling due after more than one year
(35,333)
(50,796)
Net liabilities
(53,328)
(58,830)
Called up share capital
2
2
Profit and loss account
(53,330)
(58,832)
Shareholders' funds
(53,328)
(58,830)
For the year ending 31 July 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 15 September 2025 and were signed on its behalf by
Jonathan Kane
Director
Company Registration No. SC323735
Roseleaf Ltd
Notes to the Accounts
for the year ended 31 July 2025
Roseleaf Ltd is a private company, limited by shares, registered in Scotland, registration number SC323735. The registered office is 23-24 SANDPORT PLACE, EDINBURGH, EH6 6EW.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation on buildings
Plant & machinery
20% on a straight line basis
Motor vehicles
20% on a straight line basis
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 August 2024
139,350
29,069
168,419
At 31 July 2025
148,513
29,069
177,582
At 1 August 2024
97,121
23,932
121,053
Charge for the year
16,538
5,138
21,676
At 31 July 2025
113,659
29,070
142,729
At 31 July 2025
34,854
(1)
34,853
At 31 July 2024
42,229
5,137
47,366
Amounts falling due within one year
Roseleaf Ltd
Notes to the Accounts
for the year ended 31 July 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,731
10,000
Trade creditors
20,246
26,621
Taxes and social security
8,657
(7,557)
Loans from directors
74,712
29,191
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
35,333
43,065
8
Average number of employees
During the year the average number of employees was 20 (2024: 20).