REGISTERED NUMBER: 13991822 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

ROSOMI LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs S M Buckley

M Wilson Wright

REGISTERED OFFICE:

Estate Office Culworth Grounds Farm

Culworth

Banbury

Oxfordshire

OX17 2HW

REGISTERED NUMBER:

13991822 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

241,916

241,916

Investments

5

29,348

-

271,264

241,916

CURRENT ASSETS

Stocks

1,323,391

2,345,799

Debtors

6

1,019,842

9,208

Cash at bank

1,554,888

146,415

3,898,121

2,501,422

CREDITORS

Amounts falling due within one year

7

4,233,942

2,804,506

NET CURRENT LIABILITIES

(335,821

)

(303,084

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(64,557

)

(61,168

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(64,657

)

(61,268

)

(64,557

)

(61,168

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs S M Buckley - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has net liabilities at the balance sheet date. The parent company has reiterated its support for the company for the foreseeable future and on that basis the financial statements are prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from horse sales is recognised at the point of sale. Turnover from the sale of property is recognised at the point of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due alllowance for obsolete or damaged items.

Horse stock is calculated based on the initial cost of the horse plus additional relevant costs where a horse is purchased "in-foal".

Work in progress is calculated based on the project's stage of completion when a prospective buyer is in place. When a property is being built without a prospective buyer in place all costs are recognised in work in progress.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 April 2024

and 31 March 2025

241,916

NET BOOK VALUE

At 31 March 2025

241,916

At 31 March 2024

241,916

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

29,348

At 31 March 2025

29,348

NET BOOK VALUE

At 31 March 2025

29,348

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

795,450

525

Amounts owed by group undertakings

173,147

-

Other debtors

41,933

1,169

VAT

9,056

5,243

Prepayments

256

2,271

1,019,842

9,208

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

213,914

20,951

Amounts owed to group undertakings

4,019,178

2,782,196

Accruals and deferred income

850

1,359

4,233,942

2,804,506

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Roanmish Ltd, a company incorporated in the Republic of Ireland.