REGISTERED NUMBER: 08366706 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2025

FOR

ROSETTA LANDSCAPE DESIGN LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A B Pickering

Mrs R C J Pickering

REGISTERED OFFICE:

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

REGISTERED NUMBER:

08366706 (England and Wales)

ACCOUNTANTS:

CGA

Chartered Certified Accountants

3 & 4 Park Court

Riccall Road

Escrick

York

North Yorkshire

YO19 6ED

FIXED ASSETS

Tangible assets

4

6,592

8,633

CURRENT ASSETS

Stocks

596

799

Debtors

5

22,636

26,035

Cash at bank and in hand

185,836

155,189

209,068

182,023

CREDITORS

Amounts falling due within one year

6

66,769

34,003

NET CURRENT ASSETS

142,299

148,020

TOTAL ASSETS LESS CURRENT LIABILITIES

148,891

156,653

CREDITORS

Amounts falling due after more than one year

7

(10,867

)

(20,724

)

PROVISIONS FOR LIABILITIES

(717

)

(926

)

NET ASSETS

137,307

135,003

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

137,207

134,903

SHAREHOLDERS' FUNDS

137,307

135,003

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

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

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 24th September 2025 and were signed on its behalf by:

A B Pickering - Director

Mrs R C J Pickering - Director

1.	STATUTORY INFORMATION

Rosetta Landscape Design 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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised once the relevant stage of service has been completed and where it is probable that cash will be received.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Work in progress

Work in progress is accounted for as the net income multiplied by the percentage complete at the year end.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1st February 2024

20,950

2,633

15,931

39,514

Additions

-

-

432

432

At 31st January 2025

20,950

2,633

16,363

39,946

DEPRECIATION

At 1st February 2024

15,978

1,122

13,781

30,881

Charge for year

1,243

378

852

2,473

At 31st January 2025

17,221

1,500

14,633

33,354

NET BOOK VALUE

At 31st January 2025

3,729

1,133

1,730

6,592

At 31st January 2024

4,972

1,511

2,150

8,633

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

17,529

21,064

Other debtors

5,107

4,971

22,636

26,035

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

1,938

397

Taxation and social security

35,379

22,031

Other creditors

19,452

1,575

66,769

34,003

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

10,867

20,724

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year under review, members of key management personnel received loans from the company which are interest free and repayable on demand.

The company made advances totalling £144 (2024 - £3,215) and this was offset by credits totalling £19,300 (2024 - £7,263).

At the balance sheet date, the amount owed to the director was £17,877 (2024 - £1,279 owed to the company) and is included within other creditors (2024 - other debtors).