ACCOUNTS - Final Accounts

Registered number: 00290659

E.M. ROSKIN & SONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

E.M. ROSKIN & SONS LIMITED

REGISTERED NUMBER: 00290659

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£


Fixed assets
Current assets
Cash at bank and in hand	4	355		355
		355		355
Creditors: amounts falling due within one year	5	(2,010)		(2,010)
Net current liabilities			(1,655)		(1,655)
Total assets less current liabilities			(1,655)		(1,655)



Net liabilities			(1,655)		(1,655)

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E.M. ROSKIN & SONS LIMITED

REGISTERED NUMBER: 00290659

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Capital and reserves
Called up share capital	1,300	1,300
Profit and loss account	(2,955)	(2,955)
	(1,655)	(1,655)

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 comprehensive income 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 on 9 January 2026.

D.G.H. Roskin

Director

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

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E.M. ROSKIN & SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006, registered in England and Wales (no.03909897). The address of the registered office is c/o Langtons, 11th Floor, The Plaza, 100 Old Hall Street, Liverpool, Merseyside L3 9QJ.
These financial statements present information about the company as an individual undertaking; it is not a member of a group of companies. The principal activity of the company is that of a non trading company.

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.

2.2

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.

2.3

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.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	355	355
	355	355

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E.M. ROSKIN & SONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

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

Other creditors	2,010	2,010
	2,010	2,010

6.	Related party transactions

		2025	2024
		£	£

D.G.H. Roskin, director, loan to company

2,010

7.	Controlling party

The company is controlled by D.G.H Roskin.

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