Rossi Facility Services Ltd Company accounts

COMPANY REGISTRATION NUMBER: 07101898

Rossi Facility Services Ltd

Financial Statements

31 December 2024

Rossi Facility Services Ltd

Financial Statements

Year ended 31 December 2024

Contents	Page

Strategic report	1

Directors' report	4

Independent auditor's report to the members	6

Statement of income and retained earnings	10

Statement of financial position	11

Statement of cash flows	12

Notes to the financial statements	13

Rossi Facility Services Ltd

Strategic Report

Year ended 31 December 2024

Rossi Facility Services Ltd (“the Company”) provides a range of security and facilities management services across the UK. Our core operations include manned guarding, mobile patrols, keyholding, alarm response, and electronic security solutions. We serve a broad client base including commercial offices, industrial sites, retail, and the public sector. During the year, the Company continued to build on its reputation for reliable, compliant, and client-focused services. Strategy and Business Model Our strategy is to deliver high-quality, tailored security services that emphasise: - Customer relationships: building long-term partnerships through reliability and service excellence. - People development: recruiting, training, and retaining highly skilled and licensed security staff. - Technology integration: investing in surveillance systems, remote monitoring, and data-driven solutions. - Operational efficiency: streamlining processes to ensure cost-effectiveness while maintaining service standards. The business model is centred on providing outsourced, contract-based services with recurring revenues, underpinned by regulatory compliance (SIA standards) and a strong focus on staff welfare. Key risks faced by the Company include: - Labour market pressures: recruitment and retention challenges due to skills shortages and wage inflation. - Economic environment: inflationary costs and client budget constraints impacting margins. - Regulatory compliance: maintaining Security Industry Authority (SIA) licensing standards and adherence to employment legislation. - Technology disruption: competition from security technology providers requiring continued investment. - Health & Safety / Operational risks: ensuring the safety of employees in potentially high-risk environments. The Board actively monitors these risks and has implemented robust training, compliance monitoring, and business continuity procedures. Section 172(1) Statement In line with their duties under section 172 of the Companies Act 2006, the directors have acted in good faith to promote the success of the Company for the benefit of its members, considering the interests of employees, clients, suppliers, and the wider community. Decisions during the year reflected: - Ongoing investment in staff training and welfare. - Active engagement with clients to ensure continuity of service during challenging economic conditions. - Timely payments to suppliers and collaborative relationships. - Implementation of environmentally conscious practices, such as reduced vehicle emissions in mobile patrol operations.

This report was approved by the board of directors on 30 September 2025 and signed on behalf of the board by:

Mr E Alksmantas

Director

Registered office:

16 Berkeley Street

London

England

W1J 8DZ

Rossi Facility Services Ltd

Directors' Report

Year ended 31 December 2024

The directors present their report and the financial statements of the company for the year ended 31 December 2024 .

Directors

The directors who served the company during the year were as follows:

Mr E Alksmantas
Mr D S Dimitrov

Dividends

Particulars of recommended dividends are detailed in note 11 to the financial statements.

Employment of disabled persons

We provide equal opportunities in employment and advancement by hiring and promoting employees without discrimination, using qualifications, performance and experience as the principal criteria. The Group and Company gives full consideration to applications for employment from disabled persons where the candidate's particular aptitudes and abilities are consistent with adequately meeting the requirements of the job. If existing employees become disabled every effort is made to find them suitable work within the group and training is provided if necessary.

Employee involvement

We maintain good relations among all employees based on a sense of participation, mutual respect and an understanding of common objectives. We maintain open two-way communications through various channels, including regular department meetings, briefings and group and company communication meetings, which promote an understanding of the financial and economic factors affecting the group and company's performance. We manage our business in such a way that we can provide security of regular employees by by pursuing a long-term policy of planned, orderly growth and retaining permanent employees, if at all possible, as conditions change. We will retrain employees who have acceptable performance and in positions no longer needed, provided suitable jobs are available.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 30 September 2025 and signed on behalf of the board by:

Mr E Alksmantas

Director

Registered office:

16 Berkeley Street

London

England

W1J 8DZ

Rossi Facility Services Ltd

Independent Auditor's Report to the Members of Rossi Facility Services Ltd

Year ended 31 December 2024

Opinion

We have audited the financial statements of Rossi Facility Services Ltd (the 'company') for the year ended 31 December 2024 which comprise the statement of income and retained earnings, statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Irregularities - ability to detect Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general auditing and accounting experience and through discussion with the directors and other management (as required by auditing standards), the policies and procedures regarding compliance with laws and regulations. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. The potential effect of these laws and regulations on the financial statements varies considerably. Firstly, the company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related companies legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Secondly, the company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statement, for instance through the imposition of fines or litigation. We identified areas as those most likely to have such an effect such as anti-bribery and certain aspects of company legislation. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Thomas McManners BSc ACA ACMI

(Senior Statutory Auditor)

For and on behalf of

TTCA Ltd

Chartered accountants & statutory auditor

269 Farnborough Road

Farnborough

Hampshire

GU14 7LY

30 September 2025

Rossi Facility Services Ltd

Statement of Income and Retained Earnings

Year ended 31 December 2024

		2024	2023
Note		£	£
Turnover	4	10,940,127	11,369,904

Cost of sales	8,390,717	8,236,952
	-------------	-------------
Gross profit	2,549,410	3,132,952

Administrative expenses		1,418,581	1,060,966
		------------	------------
Operating profit	5	1,130,829	2,071,986

Other interest receivable and similar income	8	9,861	1,913
Interest payable and similar expenses	9	8,111	863
		------------	------------
Profit before taxation		1,132,579	2,073,036

Tax on profit	10	285,765	488,610
		------------	------------
Profit for the financial year and total comprehensive income		846,814	1,584,426
		------------	------------

Dividends paid and payable	11	( 350,000)	( 200,000)

Retained earnings at the start of the year	1,699,472	315,046
	------------	------------
Retained earnings at the end of the year	2,196,286	1,699,472
	------------	------------

All the activities of the company are from continuing operations.

Rossi Facility Services Ltd

Statement of Financial Position

31 December 2024

	2024	2023
Note	£	£

Fixed assets

Tangible assets	13	19,242	21,252

Current assets

Debtors	14	1,412,798	1,578,881
Cash at bank and in hand		2,297,681	1,942,511
		------------	------------
		3,710,479	3,521,392

Creditors: amounts falling due within one year	15	1,532,435	1,823,108
		------------	------------
Net current assets		2,178,044	1,698,284
		------------	------------
Total assets less current liabilities		2,197,286	1,719,536

Creditors: amounts falling due after more than one year	16	–	19,064
		------------	------------
Net assets		2,197,286	1,700,472
		------------	------------

Capital and reserves

Called up share capital	19	1,000	1,000
Profit and loss account		2,196,286	1,699,472
		------------	------------
Shareholders funds		2,197,286	1,700,472
		------------	------------

These financial statements were approved by the board of directors and authorised for issue on 30 September 2025 , and are signed on behalf of the board by:

Mr E Alksmantas

Director

Company registration number: 07101898

Rossi Facility Services Ltd

Statement of Cash Flows

Year ended 31 December 2024

	2024	2023
	£	£

Cash flows from operating activities

Profit for the financial year	846,814	1,584,426

Adjustments for:
Depreciation of tangible assets	5,830	7,084
Other interest receivable and similar income	( 9,861)	( 1,913)
Interest payable and similar expenses	8,111	863
Tax on profit	285,765	488,610
Accrued expenses/(income)	278,811	( 618,947)

Changes in:
Trade and other debtors	( 108,228)	( 351,491)
Trade and other creditors	( 295,407)	54,096
	------------	------------
Cash generated from operations	1,011,835	1,162,728

Interest paid	( 8,111)	( 863)
Interest received	9,861	1,913
Tax paid	( 275,498)	( 86,675)
	------------	------------
Net cash from operating activities	738,087	1,077,103
	------------	------------

Cash flows from investing activities

Purchase of tangible assets	( 3,820)	( 6,384)
	------------	------------
Net cash used in investing activities	( 3,820)	( 6,384)
	------------	------------

Cash flows from financing activities

Proceeds from borrowings	( 29,097)	( 35,680)
Dividends paid	( 350,000)	( 200,000)
	------------	------------
Net cash used in financing activities	( 379,097)	( 235,680)
	------------	------------

Net increase in cash and cash equivalents	355,170	835,039
Cash and cash equivalents at beginning of year	1,942,511	1,107,472
	------------	------------
Cash and cash equivalents at end of year	2,297,681	1,942,511
	------------	------------

Rossi Facility Services Ltd

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 16 Berkeley Street, London, W1J 8DZ, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

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 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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units .

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Turnover

Turnover arises from:

	2024	2023
	£	£
Rendering of services	10,940,127	11,369,904
	-------------	-------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging:

	2024	2023
	£	£
Depreciation of tangible assets	5,830	7,084
	-------	-------

6. Staff costs

The average number of persons employed by the company during the year, including the directors, amounted to:

	2024	2023
	No.	No.
Security and other staff	321	204
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2024	2023
	£	£
Wages and salaries	6,216,611	4,107,215
Social security costs	569,117	365,412
Other pension costs	91,418	64,000
	------------	------------
	6,877,146	4,536,627
	------------	------------

7. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2024	2023
	£	£
Remuneration	199,667	225,000
	---------	---------

Remuneration of the highest paid director in respect of qualifying services:

	2024	2023
	£	£
Aggregate remuneration	199,667	225,000
	---------	---------

8. Other interest receivable and similar income

	2024	2023
	£	£
Interest on loans and receivables	9,861	1,913
	-------	-------

9. Interest payable and similar expenses

	2024	2023
	£	£
Interest payable	8,111	863
	-------	----

10. Tax on profit

Major components of tax expense

	2024	2023
	£	£

Current tax:

UK current tax expense	285,552	490,950

Deferred tax:

Origination and reversal of timing differences	213	( 2,340)
	---------	---------
Tax on profit	285,765	488,610
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2023: higher than) the standard rate of corporation tax in the UK of 25 % (2023: 23.50 %).

	2024	2023
	£	£
Profit on ordinary activities before taxation	1,132,579	2,073,036
	------------	------------
Profit on ordinary activities by rate of tax	283,145	487,163
Effect of expenses not deductible for tax purposes	1,904	4,038
Effect of capital allowances and depreciation	716	( 2,591)
	------------	------------
Tax on profit	285,765	488,610
	------------	------------

11. Dividends

	2024	2023
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	350,000	200,000
	---------	---------

12. Intangible assets

	Goodwill
	£
Cost
At 1 January 2024 and 31 December 2024	13,780
	--------
Amortisation
At 1 January 2024 and 31 December 2024	13,780
	--------
Carrying amount
At 31 December 2024	–
	--------
At 31 December 2023	–
	--------

13. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2024	38,817	40,264	79,081
Additions	3,820	–	3,820
	--------	--------	--------
At 31 December 2024	42,637	40,264	82,901
	--------	--------	--------
Depreciation
At 1 January 2024	26,955	30,874	57,829
Charge for the year	3,482	2,348	5,830
	--------	--------	--------
At 31 December 2024	30,437	33,222	63,659
	--------	--------	--------
Carrying amount
At 31 December 2024	12,200	7,042	19,242
	--------	--------	--------
At 31 December 2023	11,862	9,390	21,252
	--------	--------	--------

14. Debtors

	2024	2023
	£	£
Trade debtors	1,046,074	937,633
Deferred tax asset	2,127	2,340
Prepayments and accrued income	352,147	626,458
Other debtors	12,450	12,450
	------------	------------
	1,412,798	1,578,881
	------------	------------

15. Creditors: amounts falling due within one year

	2024	2023
	£	£
Bank loans and overdrafts	–	10,033
Trade creditors	107	438,761
Accruals and deferred income	7,861	3,361
Corporation tax	501,193	490,926
Social security and other taxes	575,286	505,359
Other creditors	447,988	374,668
	------------	------------
	1,532,435	1,823,108
	------------	------------

16. Creditors: amounts falling due after more than one year

	2024	2023
	£	£
Bank loans and overdrafts	–	19,064
	----	--------

17. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2024	2023
	£	£
Included in debtors (note 14)	2,127	2,340
	-------	-------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2024	2023
	£	£
Accelerated capital allowances	( 2,127)	( 2,340)
	-------	-------

18. Employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 91,418 (2023: £ 64,000 ).

19. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	-------	-------	-------	-------

20. Analysis of changes in net debt

	At 1 Jan 2024	Cash flows	At 31 Dec 2024
	£	£	£
Cash at bank and in hand	1,942,511	355,170	2,297,681
Debt due within one year	(10,033)	10,033	–
Debt due after one year	(19,064)	19,064	–
	------------	---------	------------
	1,913,414	384,267	2,297,681
	------------	---------	------------

21. Controlling party

Rossi Facility Services Ltd is a subsidiary of Rossi Support Services Ltd. Its financial statements are consolidated into the financial statements of its ultimate parent company which can be obtained from 16 Berkeley Street, London, England, W1J 8DZ.