Company Registration No. 02153661 (England and Wales)
Rosslyn Investments Limited
Unaudited accounts
for the year ended 31 March 2025
Rosslyn Investments Limited
Unaudited accounts
Contents
Rosslyn Investments Limited
Company Information
for the year ended 31 March 2025
Company Number
02153661 (England and Wales)
Registered Office
Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN
United Kingdom
Accountants
Balmoral Consultancy Services Limited
Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN
Rosslyn Investments Limited
Statement of financial position
as at 31 March 2025
Tangible assets
28,777
28,777
Cash at bank and in hand
17,912
16,862
Creditors: amounts falling due within one year
(6,648)
(4,848)
Net current assets
42,448
43,198
Called up share capital
100
100
Profit and loss account
71,125
71,875
Shareholders' funds
71,225
71,975
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 December 2025 and were signed on its behalf by
M Stitcher
Director
Company Registration No. 02153661
Rosslyn Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Rosslyn Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 02153661. The registered office is Congress House, 14 Lyon Road, Harrow, Middlesex, HA1 2EN, United Kingdom.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation is provided
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements and will continue to support the company.
Revenue represents rent receivable from the company's land freeholds and insurance commissions.
Interest income is recognised in profit or loss using the effective interest method.
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
The company has elected to apply Sections 11 and 12 of FRS 102 in respect of financial instruments.
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
The company's policies for its major classes of financial assets and financial liabilities are set out below.
Rosslyn Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price,
Financial liabilities
Basic financial liabilities, including other creditors, are initially recognised at transaction price.
Impairment of financial assets
Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between the asset's carrying amount and the best estimate of the amount the company would receive for the asset if it were to be sold at the reporting date.
Derecognition of financial assets and financial liabilities
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Offsetting of financial assets and financial liabilities
Financial assets and liabilities ae offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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Tangible fixed assets
Land & buildings
Amounts falling due within one year
Other debtors
31,184
31,184
Rosslyn Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
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Creditors: amounts falling due within one year
2025
2024
Loans from directors
4,848
3,048
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Transactions with related parties
At the year end, the company owed the sum of £4,848 (2024: £3,048) to the director of the company. The loan is provided interest free and is unsecured. There are no formal terms and conditions regarding repayment of the loan.
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Average number of employees
During the year the average number of employees was 1 (2024: 1).