ACCOUNTS - Final Accounts preparation

Registered number: 12231623

ROSESTONE INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2025

ROSESTONE INVESTMENTS LIMITED

REGISTERED NUMBER: 12231623

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	5		3,184,200		3,184,200
Current assets
Cash at bank and in hand		65,523		65,611
		65,523		65,611
Creditors: amounts falling due within one year	6	(1,321,482)		(1,321,482)
Net current liabilities			(1,255,959)		(1,255,871)
Total assets less current liabilities			1,928,241		1,928,329

Net assets			1,928,241		1,928,329

Capital and reserves
Called up share capital	34,600	34,600
Share premium account	1,878,128	1,878,128
Profit and loss account	15,513	15,601
	1,928,241	1,928,329

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ROSESTONE INVESTMENTS LIMITED

REGISTERED NUMBER: 12231623

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Mr J Fletcher

Director

Date: 16 December 2025

The notes on pages 3 to 4 form part of these financial statements.

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ROSESTONE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Rosestone Investments Limited is a private company limited by shares incorporated in England and Wales in the United Kingdom. The company's registered office address is Victoria Court, 17-21 Ashford Road, Maidstone, Kent ME14 5DA.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

Going concern

The directors have assessed that there are no significant doubts in the company's ability to continue as a going concern.

As a result, the financial statements have been prepared on a going concern basis.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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ROSESTONE INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	Judgements in applying accounting policies and key sources of estimation uncertainty

No significant judgements have been made by management in preparing these financial statements.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

5.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 October 2024	3,184,200
	At 30 September 2025	3,184,200

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	1,321,482	1,321,482
	1,321,482	1,321,482

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