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COMPANY REGISTRATION NUMBER: 14874235
Rossi Security Services Ltd
Filleted Financial Statements
31 December 2024
Rossi Security Services Ltd
Statement of Financial Position
31 December 2024
2024
2023
Note
£
£
Current assets
Debtors
4
32,772
446,896
Cash at bank and in hand
208,984
58,675
---------
---------
241,756
505,571
Creditors: amounts falling due within one year
5
212,953
498,590
---------
---------
Net current assets
28,803
6,981
--------
-------
Total assets less current liabilities
28,803
6,981
--------
-------
Net assets
28,803
6,981
--------
-------
Capital and reserves
Called up share capital
100
100
Profit and loss account
28,703
6,881
--------
-------
Shareholders funds
28,803
6,981
--------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:
Mr E Alksmantas
Director
Company registration number: 14874235
Rossi Security 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, Mayfair, London, W1J 8DZ, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of 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.
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.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors
2024
2023
£
£
Trade debtors
32,772
446,896
--------
---------
5. Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
165,909
349,493
Corporation tax
6,175
1,624
Social security and other taxes
35,368
146,372
Other creditors
5,501
1,101
---------
---------
212,953
498,590
---------
---------
6. Summary audit opinion
The auditor's report dated 29 September 2025 was unqualified .
The senior statutory auditor was Thomas McManners BSc ACA ACMI , for and on behalf of TTCA Ltd .
7. Controlling party
Rossi Security Services Ltd is a subsidiary of Rossi Support Services Ltd. Its financial statements are consolidated into the financial statements of its ultimate parent company Rossi Support Services which can be obtained from 16 Berkeley Street, London, England, W1J 8DZ.