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Registered Number: 12880920
England and Wales
ROSELINESAM LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

ROSELINESAM LTD Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ROSELINESAM LTD Accountants' Report For the year ended 30 September 2025
Accountants report: You consider that the company is exempt from an audit for the financial year ended 31 September 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. ACCOUNTANT ACSP AMLS CIM Professional Manager - Chartered .................................................... PAUL E ONO CPPT & ACCOUNTANCY SERVICES LIMITED UNIT 203A ISLAND BUSINESS CENTRE 18 - 36 WELLINGTON STREET LONDON SE18 6PF 24 April 2026 1

ROSELINESAM LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 6 | 2,070 |  | 3,105
|  | 2,070 |  | 3,105
Current assets |  |  |
Net current assets |  | 0 |  | 0
Total assets less current liabilities |  | 2,070 |  | 3,105
Net assets |  | 2,070 |  | 3,105
Capital and reserves |  |  |
Capital Redemption Reserve |  | 1,820 |  | 2,604
Profit and loss account |  | 250 |  | 501
Shareholders' funds |  | 2,070 |  | 3,105
For the financial year period ended 30 September 2025, the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the financial year period ended 30 September 2025 in question in accordance with section 476. 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 for the financial year ended 30 September 2025. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 23 April 2026 and were signed by:
------------------------------- ASORO Roseline Director
2

ROSELINESAM LTD Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information Roselinesam Ltd is a Private Limited Company and it is registered in England. The company registration number is 12880920, and the registration address is 42 Spurrell Court, Erith, Kent, DA8 3FP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements for the financial year ended 30 September 2025 have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts during the financial year ended 30 September 2025. Cost of sales Cost of sales Cost of Sales represents the cost of services rendered during the financial year period ended 30 September 2025. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Computer software development costs Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Computer, Printer and Laptop at the cost of £5,175 and at 20% Straight Line for over 5 years - reducing Balance.
Computer Equipment, Laptop and Printer | 20% /5 years Reducing Balance
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Fees | 500 |  | 3,500
| 500 |  | 3,500
Number of directors to whom retirement benefits accrued | Number |  | Number
Defined contribution plans | 1 |  | 1
Defined benefit plans | 1 |  | 1
Directors Emoluments are either salaries or dividends paid to the directors of the company during the financial year period ended 30 September 2025.
3. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other staff costs | 350 |  | 505
| 350 |  | 505
Average number of employees during the year | Number |  | Number
Administration | 1 |  | 1
Sales | 1 |  | 1
| 2 |  | 2
Staff Costs are costs incurred by the company to pay staff salaries including staff training during the financial year ended 30 September 2025.
4. | Average number of employees The average number of employees employed by the company during the financial year period ended 30 September 2025 was two. Average number of employees during the year was 2 (2024 : 2).
5. | Financial Commitments, Guarantees and Contingencies The director of Roselinesam Ltd is committed to the company's success and growth in the United Kingdom and across the global world.
6. | Tangible fixed assets
Cost or valuation | Computer Equipment, Laptop and Printer |  | Total
| £ |  | £
At 01 October 2024 | 3,105 |  | 3,105
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 3,105 |  | 3,105
Depreciation
At 01 October 2024 | - |  | -
Charge for year | 1,035 |  | 1,035
On disposals | - |  | -
At 30 September 2025 | 1,035 |  | 1,035
Net book values
Closing balance as at 30 September 2025 | 2,070 |  | 2,070
Opening balance as at 01 October 2024 | 3,105 |  | 3,105
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3