ROSALIE HOLDINGS LTD


Directors	MCKENNA, Seamus Patrick
	SWIFT, Emma Jane


Registered Address	12 Grove Crescent
	Teignmouth
	TQ14 9HP


Registered Number	14727570 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		10,000		-
			10,000		-
Current assets
Cash at bank and on hand		4,429		100
		4,429		100
Creditors amounts falling due within one year	4	(705)		-
Net current assets (liabilities)			3,724		100
Total assets less current liabilities			13,724		100
Net assets			13,724		100
Capital and reserves
Called up share capital			100		100
Profit and loss account			13,624		-
Shareholders' funds			13,724		100

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 5 December 2025, and are signed on its behalf by:

MCKENNA, Seamus Patrick
Director

SWIFT, Emma Jane
Director

Registered Company No. 14727570

ROSALIE HOLDINGS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	10,000	10,000
At 31 March 25	10,000	10,000
Net book value
At 31 March 25	10,000	10,000
At 31 March 24	-	-

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	215	-
Bank borrowings and overdrafts	70	-
Accrued liabilities and deferred income	420	-
Total	705	-