ROSE PILKINGTON STUDIO LIMITED Accounts






ROSE PILKINGTON STUDIO LIMITED

	Company No. 14384067
		Information for Filing with The Registrar
		30 September 2025

The Director presents her report and the accounts for the year ended 30 September 2025.

Principal activities
The principal activity of the company during the year under review was the provision of digital art services.




Director

The Director who served at any time during the year was as follows:

R.T. Pilkington









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R.T. Pilkington
Director
30 September 2025

at	30 September 2025
Company No.		14384067	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	4,920	7,380
	Tangible assets		5	47	1,564


				4,967	8,944
Current assets

	Debtors		6	13,200	19,133

	Cash at bank and in hand			6,533	3,166
				19,733	22,299
Creditors: Amount falling due within one year			7	(14,562)	(26,330)
Net current assets/(liabilities)				5,171	(4,031)
Total assets less current liabilities				10,138	4,913
Creditors: Amounts falling due after more than one year			8	(4,764)	(4,764)



Net assets				5,374	149

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	5,274	49

Total equity				5,374	149



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 September 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025 and signed on its behalf by:
R.T. Pilkington
Director
30 September 2025

for the year ended 30 September 2025

General information

ROSE PILKINGTON STUDIO LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 14384067

Its registered office is:

The Mill Pury Hill Business

Alderton Road

Towcester

Northamptonshire

NN12 7LS

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other 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.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 October 2024	12,300	12,300


		At 30 September 2025	12,300	12,300
		Amortisation and impairment
		At 1 October 2024	4,920	4,920
		Charge for the year	2,460	2,460


		At 30 September 2025	7,380	7,380
		Net book values
		At 30 September 2025	4,920	4,920
		At 30 September 2024	7,380	7,380

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 October 2024	4,598	4,598




		At 30 September 2025	4,598	4,598
		Depreciation
		At 1 October 2024	3,034	3,034
		Charge for the year	1,517	1,517



		At 30 September 2025	4,551	4,551
		Net book values
		At 30 September 2025	47	47
		At 30 September 2024	1,564	1,564

6	Debtors
			2025	2024
			£	£
		Trade debtors	13,200	4,218




		Loans to directors	-	14,915


			13,200	19,133

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	10,513	25,055
		Loans from directors	2,774	-

		Accruals and deferred income	1,275	1,275
			14,562	26,330

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	4,764	4,764





			4,764	4,764

Share Capital

Ordinary shares

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	20,000	52,900

			20,000	52,900

		Dividends by type:

		Equity dividends	20,000	52,900
			20,000	52,900

12	Advances and credits to directors
			2025
			£
		At 1 October 2024	14,915




		At 30 September 2025	14,915