Rosetta Capital Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03941653 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Rosetta Capital Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Forer

J Hepple

Rosetta Partners Limited

SECRETARY:

M Forer

REGISTERED OFFICE:

Rosetta Capital Limited,

Rectory House Thame Road,

Haddenham,

Buckinghamshire

HP17 8DA

REGISTERED NUMBER:

03941653 (England and Wales)

FIXED ASSETS

Tangible assets

4

7,361

4,581

Investments

5

54

7,415

4,635

CURRENT ASSETS

Debtors

6

235,925

179,013

Investments

7

361,506

368,760

Prepayments and accrued income

9,551

9,343

Cash at bank

669,557

799,759

1,276,539

1,356,875

CREDITORS

Amounts falling due within one year

8

(280,104

)

(340,308

)

NET CURRENT ASSETS

996,435

1,016,567

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,003,850

1,021,202

CAPITAL AND RESERVES

Called up share capital

1,819,500

Retained earnings

(815,650

)

(798,298

)

SHAREHOLDERS' FUNDS

1,003,850

1,021,202

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 23 April 2026 and were signed on its behalf by:

M Forer - Director

1.	STATUTORY INFORMATION

Rosetta Capital 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.

Turnover

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

Tangible fixed assets

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

Computer & office equipment - 25% on cost

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling as at the balance sheet date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the profit and loss account.

Pensions

The company makes contributions to employees' personal pension plans, which are charged to the profit and loss account as they become due.

Investments

Subsidiary undertakings

Investments in subsidiaries are valued at cost less any accumulated impairment.

Current assets investments

Current assets investments are valued at cost less any accumulated impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Office &

equipment

£

COST

At 1 January 2025

28,875

Additions

5,370

At 31 December 2025

34,245

DEPRECIATION

At 1 January 2025

24,294

Charge for year

2,590

At 31 December 2025

26,884

NET BOOK VALUE

At 31 December 2025

7,361

At 31 December 2024

4,581

5.	FIXED ASSET INVESTMENTS

Shares in
group
undertakings

£

Cost at 1 January 2024 and 31 December 2024

54

Subsidiary undertakings

The following were subsidiary undertakings of the company:

Rosetta Capital (Canada) Limited