Rosenmanor Limited

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—7

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Rosenmanor Limited

Accountants' Report

For The Year Ended 31 March 2025

Accountants' Report

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Rosenmanor Limited for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rosenmanor Limited for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Rosenmanor Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Rosenmanor Limited and state those matters that we have agreed to state to the directors of Rosenmanor Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosenmanor Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Rosenmanor Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rosenmanor Limited . You consider that Rosenmanor Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Rosenmanor Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

02/12/2025

BBK Partnership

Chartered Accountants & Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

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Rosenmanor Limited

Statement of Financial Position

As At 31 March 2025

Statement of Financial Position

Registered number: 04433986

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,634,561		1,634,821
Investments	5		925,874		-

			2,560,435		1,634,821
CURRENT ASSETS
Debtors	6	890,002		1,813,987
Cash at bank and in hand		135,625		25,746

		1,025,627		1,839,733
Creditors: Amounts Falling Due Within One Year	7	(139,828 )		(141,369 )

NET CURRENT ASSETS (LIABILITIES)			885,799		1,698,364

TOTAL ASSETS LESS CURRENT LIABILITIES			3,446,234		3,333,185

Creditors: Amounts Falling Due After More Than One Year	8		(692,678 )		(765,056 )

NET ASSETS			2,753,556		2,568,129

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			2,753,456		2,568,029

SHAREHOLDERS' FUNDS			2,753,556		2,568,129

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Rosenmanor Limited

Statement of Financial Position (continued)

As At 31 March 2025

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 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 Income Statement.

On behalf of the board

Mr R Shumoogam

Director

02/12/2025

The notes on pages 5 to 7 form part of these financial statements.

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Rosenmanor Limited

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Rosenmanor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04433986 . The registered office is 97 Babington Road, Streatham, London, SW16 6AN.

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. Turnover

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	0%
Motor Vehicles	0%
Fixtures & Fittings	20%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Rosenmanor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2024: 25)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	1,712,949	10,366	61,003	1,784,318

As at 31 March 2025	1,712,949	10,366	61,003	1,784,318

Depreciation
As at 1 April 2024	79,430	10,366	59,701	149,497
Provided during the period	-	-	260	260

As at 31 March 2025	79,430	10,366	59,961	149,757

Net Book Value
As at 31 March 2025	1,633,519	-	1,042	1,634,561

As at 1 April 2024	1,633,519	-	1,302	1,634,821

5. Investments

	Listed
	£
Cost
As at 1 April 2024	-
Additions	925,874

As at 31 March 2025	925,874

Provision
As at 1 April 2024	-

As at 31 March 2025	-

...CONTINUED

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Rosenmanor Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	925,874

As at 1 April 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	85,913	1,011,787
Amounts owed by participating interests	613,435	609,739
Other debtors	158,856	162,961

	858,204	1,784,487
Due after more than one year
Other debtors	31,798	29,500

	890,002	1,813,987

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	65,111	65,111
Other creditors	12,608	13,192
Taxation and social security	62,109	63,066

	139,828	141,369

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
HSBC Mortgage Loan A/c	680,441	742,617
HSBC Business Bounceback Loan	12,237	22,439

	692,678	765,056

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Directors	Mrs P Shumoogam
	Mr R Shumoogam

Company Number	04433986

Registered Office	97 Babington Road
	Streatham
	London
	SW16 6AN

Accountants	BBK Partnership
	Chartered Accountants & Statutory Auditors
	1 Beauchamp Court
	10 Victors Way
	Barnet
	Hertfordshire
	EN5 5TZ