REGISTERED NUMBER: 04473580 (England and Wales)

Rougemont Limited

Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J R Fletcher OBE

Mr J R Craven

Mr N Smillie

REGISTERED OFFICE:

33 George Street

Wakefield

West Yorkshire

WF1 1LX

REGISTERED NUMBER:

04473580 (England and Wales)

ACCOUNTANTS:

SMH Jolliffe Cork Ltd

Accountants & Business Advisors

33 George Street

Wakefield

West Yorkshire

WF1 1LX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

758

1,636

758

1,636

CURRENT ASSETS

Debtors

6

132,800

48,649

Cash at bank

169,618

236,578

302,418

285,227

CREDITORS

Amounts falling due within one year

7

52,193

49,772

NET CURRENT ASSETS

250,225

235,455

TOTAL ASSETS LESS CURRENT LIABILITIES

250,983

237,091

PROVISIONS FOR LIABILITIES

92

311

NET ASSETS

250,891

236,780

CAPITAL AND RESERVES

Called up share capital

9

85,000

85,000

Subordinated loan

125,000

125,000

Retained earnings

40,891

26,780

SHAREHOLDERS' FUNDS

250,891

236,780

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 22 April 2026 and were signed on its behalf by:

Ms J R Fletcher OBE - Director

Mr N Smillie - Director

Mr J R Craven - Director

1.	STATUTORY INFORMATION

Rougemont Limited is a private limited 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. The company's principal place of business is Bowcliffe Grange, Bowcliffe Hall, Bramham, Wetherby, West Yorkshire, LS23 6LP.

The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 relates to income generated in respect of both FCA regulated and non FCA regulated transactions. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

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

Website development costs

- over 3 years

Tangible fixed assets

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

Motor vehicles

-

33% on cost

Computer equipment

-

33% on cost and 20% on cost

Fixed Assets are initially recorded at cost.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities ae offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Pension costs and other post-retirement benefits

During the financial year the company made employer contributions into the personal pension schemes of the employees. Contributions payable to these pension schemes are charged to the profit and loss account in the period to which they relate.

Investments

Fixed asset investments are stated at cost unless, in the opinion of the directors, there has been a permanent diminution in value, in which case an appropriate adjustment is made. Profits or losses arising from disposal of fixed asset investments are treated as part of the results from ordinary activities.

Commitments under operating lease

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Website

development

costs

£

COST

At 1 January 2025

and 31 December 2025

4,000

AMORTISATION

At 1 January 2025

and 31 December 2025

4,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

39,540

4,388

43,928

DEPRECIATION

At 1 January 2025

39,540

2,752

42,292

Charge for year

-

878

878

At 31 December 2025

39,540

3,630

43,170

NET BOOK VALUE

At 31 December 2025

-

758

758

At 31 December 2024

-

1,636

1,636

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

118,200

27,235

Amounts owed by related undertakings

-

3,600

Prepayments and accrued income

14,600

17,814

132,800

48,649

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,974

27,175

Social security and other taxes

1,692

1,604

VAT

11,713

16,436

Accruals and deferred income

33,814

4,557

52,193

49,772

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

20,000

-

Between one and five years

3,333

-

23,333

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Nominal

2024

2023

Number:

Class:

value:

£

£

85,000

Ordinary

£1

85,000

85,000

10.	RELATED PARTY DISCLOSURES

The company has provided a subordinated loan dated the 17 April 2023 to Rougemont Limited, a company under common control. This loan has been provided for a period of not less than 2 years and in accordance with the terms of the agreement, no interest is payable until the repayment of the loan is made in full.