| Rosan Helmsley Limited |
| Registered number: |
04170825 |
| Balance Sheet |
| as at 31 March 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
86,378 |
|
|
102,511 |
|
| Current assets |
| Debtors |
4 |
|
194,620 |
|
|
86,844 |
| Cash at bank and in hand |
|
|
89,169 |
|
|
26,530 |
|
|
|
283,789 |
|
|
113,374 |
|
| Creditors: amounts falling due within one year |
5 |
|
(209,771) |
|
|
(63,831) |
|
| Net current assets |
|
|
|
74,018 |
|
|
49,543 |
|
| Total assets less current liabilities |
|
|
|
160,396 |
|
|
152,054 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(45,464) |
|
|
(44,400) |
|
| Provisions for liabilities |
|
|
|
(10,185) |
|
|
(7,196) |
|
|
| Net assets |
|
|
|
104,747 |
|
|
100,458 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
37,596 |
|
|
37,596 |
| Share premium |
|
|
|
87,405 |
|
|
87,405 |
| Profit and loss account |
|
|
|
(20,254) |
|
|
(24,543) |
|
| Shareholders' funds |
|
|
|
104,747 |
|
|
100,458 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| R E Sandwith |
| Director |
| Approved by the board on 11 December 2025 |
|
| Rosan Helmsley Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
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 rendering of services of independent financial advice and this is recognised in the financial statements in the period the services are provided. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and machinery |
25% reducing balance |
|
Motor vehicles |
25% reducing balance |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Deferred tax liabilities are not discounted. |
|
|
Finance and operating lease |
|
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. The rental lease and refurbishment costs associated with the property are charged to the profit and loss over the term of the lease. |
|
|
Pensions |
|
Contributions to pension contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
6 |
|
7 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
434,947 |
|
72,935 |
|
507,882 |
|
Additions |
- |
|
41,955 |
|
41,955 |
|
Disposals |
- |
|
(72,935) |
|
(72,935) |
|
At 31 March 2025 |
434,947 |
|
41,955 |
|
476,902 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2024 |
376,674 |
|
28,697 |
|
405,371 |
|
Charge for the year |
12,102 |
|
1,748 |
|
13,850 |
|
On disposals |
- |
|
(28,697) |
|
(28,697) |
|
At 31 March 2025 |
388,776 |
|
1,748 |
|
390,524 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2025 |
46,171 |
|
40,207 |
|
86,378 |
|
At 31 March 2024 |
58,273 |
|
44,238 |
|
102,511 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
60,605 |
|
65,096 |
|
Other debtors |
134,015 |
|
21,748 |
|
|
|
|
|
|
194,620 |
|
86,844 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
4,740 |
|
5,333 |
|
Trade creditors |
48,928 |
|
14,257 |
|
Taxation and social security costs |
30,378 |
|
24,553 |
|
Other creditors |
125,725 |
|
19,688 |
|
|
|
|
|
|
209,771 |
|
63,831 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Obligations under finance lease and hire purchase contracts |
33,864 |
|
28,000 |
|
Other creditors |
11,600 |
|
16,400 |
|
|
|
|
|
|
45,464 |
|
44,400 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Rosan Helmsley Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Scalpel, 18 Floor |
|
52 Lime Street |
|
London |
|
EC3M 7AF |