IRIS Accounts Production v25.3.0.601 09132164 Board of Directors Board of Directors Board of Directors 28.3.24 27.3.25 27.3.25 false true false false true false Fair value model Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09132164 2024-03-27 09132164 2025-03-27 09132164 2024-03-28 2025-03-27 09132164 2023-03-28 09132164 2023-03-29 2024-03-27 09132164 2024-03-27 09132164 ns15:EnglandWales 2024-03-28 2025-03-27 09132164 ns14:PoundSterling 2024-03-28 2025-03-27 09132164 ns10:Director1 2024-03-28 2025-03-27 09132164 ns10:Director2 2024-03-28 2025-03-27 09132164 ns10:Director3 2024-03-28 2025-03-27 09132164 ns10:PrivateLimitedCompanyLtd 2024-03-28 2025-03-27 09132164 ns10:SmallEntities 2024-03-28 2025-03-27 09132164 ns10:AuditExempt-NoAccountantsReport 2024-03-28 2025-03-27 09132164 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-28 2025-03-27 09132164 ns10:SmallCompaniesRegimeForAccounts 2024-03-28 2025-03-27 09132164 ns10:AbridgedAccounts 2024-03-28 2025-03-27 09132164 ns10:OrdinaryShareClass1 2024-03-28 2025-03-27 09132164 ns10:RegisteredOffice 2024-03-28 2025-03-27 09132164 ns5:CurrentFinancialInstruments 2025-03-27 09132164 ns5:CurrentFinancialInstruments 2024-03-27 09132164 ns5:Non-currentFinancialInstruments 2025-03-27 09132164 ns5:Non-currentFinancialInstruments 2024-03-27 09132164 ns5:ShareCapital 2025-03-27 09132164 ns5:ShareCapital 2024-03-27 09132164 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-27 09132164 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-27 09132164 ns5:RetainedEarningsAccumulatedLosses 2025-03-27 09132164 ns5:RetainedEarningsAccumulatedLosses 2024-03-27 09132164 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-27 09132164 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2024-03-27 09132164 ns10:OrdinaryShareClass1 2025-03-27 09132164 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-03-27

REGISTERED NUMBER: 09132164 (England and Wales)

| ABRIDGED UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 27 MARCH 2025 |

| FOR |

| ROSEGEM LIMITED |

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 MARCH 2025

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| ROSEGEM LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 27 MARCH 2025

| DIRECTORS: | Mr P Buxton

| Mr S Michael

| Mr C K Michaels

| REGISTERED OFFICE: | c/o Michael Filiou Ltd

| Salisbury House

| 81 High Street

| Potters Bar

| Hertfordshire

| EN6 5AS

| REGISTERED NUMBER: | 09132164 (England and Wales)

| ACCOUNTANTS: | Michael Filiou Ltd

| Chartered Certified Accountants

| www.michaelfiliou.com

| Salisbury House

| 81 High Street

| Potters Bar

| Hertfordshire

| EN6 5AS

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

27 MARCH 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 1,736 |  | 2,043 |  |

Investment property | 6 | 5,128,000 |  | 5,128,000 |  |

5,129,736 |  | 5,130,043 |  |

CURRENT ASSETS

Debtors | 7 | 346,704 |  | 294,926 |  |

Cash at bank | 5,314 |  | 2,887 |  |

352,018 |  | 297,813 |  |

CREDITORS

Amounts falling due within one year | 174,934 |  | 43,327 |  |

NET CURRENT ASSETS | 177,084 |  | 254,486 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,306,820 |  | 5,384,529 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,775,768 | ) | (3,776,848 | ) |

PROVISIONS FOR LIABILITIES | (332,957 | ) | (332,957 | ) |

NET ASSETS | 1,198,095 |  | 1,274,724 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 99 |  | 99 |  |

Fair value reserve | 11 | 1,419,447 |  | 1,419,447 |  |

Retained earnings | (221,451 | ) | (144,822 | ) |

SHAREHOLDERS' FUNDS | 1,198,095 |  | 1,274,724 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 March 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.

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

27 MARCH 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 27 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 6 October 2025 and were signed on its behalf by:

Mr C K Michaels - Director | Mr P Buxton - Director

Mr S Michael - Director

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 MARCH 2025

1. | STATUTORY INFORMATION

| Rosegem 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| The depreciation on fixtures and fittings is charged at 15% per year.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 28 March 2024

| and 27 March 2025 | 2,684 |  |

| DEPRECIATION

| At 28 March 2024 | 641 |  |

| Charge for year | 307 |  |

| At 27 March 2025 | 948 |  |

| NET BOOK VALUE

| At 27 March 2025 | 1,736 |  |

| At 27 March 2024 | 2,043 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 28 March 2024

| and 27 March 2025 | 5,128,000 |  |

| NET BOOK VALUE

| At 27 March 2025 | 5,128,000 |  |

| At 27 March 2024 | 5,128,000 |  |

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2025

6. | INVESTMENT PROPERTY - continued

| Fair value at 27 March 2025 is represented by:

£ |

| Valuation in 2019 | 757,404 |  |

| Valuation in 2020 | 995,000 |  |

| Cost | 3,375,596 |  |

5,128,000 |  |

7. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 4,440 |  | 3,360 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

2025 | 2024 |

£ | £ |

| Repayable otherwise than by instalments

| Bank loans | 3,135,483 |  | 3,135,483 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans | 3,135,483 |  | 3,135,483 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 99 | Ordinary shares | £1 | 99 |  | 99 |  |

| ROSEGEM LIMITED (REGISTERED NUMBER: 09132164) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 MARCH 2025

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 28 March 2024

| and 27 March 2025 | 1,419,447 |  |

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the Company owed United Forces Limited, a company holding 33.3% of the issued share capital of Rosegem Limited, £640,285 (2024 - £641,365). This amount is included in amounts falling due after more than one year.

| At the balance sheet date, Leftside Limited owed Rosegem Limited £4,440 (2024 - £3,360). This amount is included in amounts receivable after more than one year.

13. | ULTIMATE CONTROLLING PARTY

| Leftside Limited is the parent company as it holds 66.7% of the issued share capital of Rosegem Limited.

| The common directors, Mr P Buxton and Mr S Michael, each own 50% of the issued share capital of Leftside Limited.