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Company Registration No. 13686328 (England and Wales)
Rosu Acm Limited Unaudited accounts for the year ended 31 October 2025
Rosu Acm Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Rosu Acm Limited Company Information for the year ended 31 October 2025
Director
ISTRATA, Gheorghita Flavius
Company Number
13686328 (England and Wales)
Registered Office
Yard 14, Site 1 Earle Road Widnes WA8 0TB United Kingdom
- 3 -
Rosu Acm Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
46,667
Current assets
Debtors
5
(25)
8,046
Cash at bank and in hand
7,164
2,255
7,139
10,301
Creditors: amounts falling due within one year
6
(114,533)
(61,756)
Net current liabilities
(107,394)
(51,455)
Net liabilities
(107,394)
(4,788)
Capital and reserves
Profit and loss account
(107,394)
(4,788)
Shareholders' funds
(107,394)
(4,788)
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 May 2026 and were signed on its behalf by
ISTRATA, Gheorghita Flavius Director Company Registration No. 13686328
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Rosu Acm Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Rosu Acm Limited is a private company, limited by shares, registered in England and Wales, registration number 13686328. The registered office is Yard 14, Site 1, Earle Road, Widnes, WA8 0TB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 November 2024
50,000
Revaluations
(50,000)
At 31 October 2025
-
Depreciation
At 1 November 2024
3,333
Surplus on revaluation
(3,333)
At 31 October 2025
-
Net book value
At 31 October 2025
-
At 31 October 2024
46,667
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
(25)
8,046
6
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
114,533
61,756
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Rosu Acm Limited Notes to the Accounts for the year ended 31 October 2025
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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