Rosella Investments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04782682

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	165,600		165,600
Cash at bank and in hand		168		168

		165,768		165,768
Creditors: Amounts Falling Due Within One Year	6	(228,294 )		(228,294 )

NET CURRENT ASSETS (LIABILITIES)			(62,526 )		(62,526 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(62,526 )		(62,526 )

NET LIABILITIES			(62,526 )		(62,526 )

CAPITAL AND RESERVES
Called up share capital	7		120		120
Profit and Loss Account			(62,646 )		(62,646 )

SHAREHOLDERS' FUNDS			(62,526)		(62,526)

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Holmes

Director

16/10/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Rosella Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04782682 . The registered office is 5 Mathews Close, Stevenage, Hertfordshire, SG1 4XB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% on Cost
Fixtures & Fittings	33% on Cost
Computer Equipment	33% on Cost

3. Average Number of Employees

Average number of employees, including directors, during the year was: (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	1,643	5,800	1,594	9,037

As at 31 March 2025	1,643	5,800	1,594	9,037

Depreciation
As at 1 April 2024	1,643	5,800	1,594	9,037

As at 31 March 2025	1,643	5,800	1,594	9,037

Net Book Value
As at 31 March 2025	-	-	-	-

As at 1 April 2024	-	-	-	-

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	600	600
Due after more than one year
Amounts owed by group undertakings	165,000	165,000

	165,600	165,600

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Page 3

Rosella Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	456,615	456,615
Accruals and deferred income	258	258
Directors' loan accounts	279	279
Amounts owed to parent undertaking	(228,858 )	(228,858 )

	228,294	228,294

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	120	120