ACCOUNTS - Final Accounts

Registered number: 09140462

ROSEBROOK DEVELOPMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

ROSEBROOK DEVELOPMENTS LIMITED

REGISTERED NUMBER: 09140462

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£


CURRENT ASSETS
Debtors: amounts falling due within one year	4	19,538		18,000
Cash at bank and in hand		22,643		109,227
		42,181		127,227
Creditors: amounts falling due within one year	5	(13,610)		(82,602)
NET CURRENT ASSETS			28,571		44,625
TOTAL ASSETS LESS CURRENT LIABILITIES			28,571		44,625

NET ASSETS			28,571		44,625

CAPITAL AND RESERVES
Called up share capital	6	10	10
Profit and loss account		28,561	44,615
		28,571	44,625

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ROSEBROOK DEVELOPMENTS LIMITED

REGISTERED NUMBER: 09140462

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The director considers 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 director acknowledges her 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 income and retained earnings 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 by:

H R Shaw

Director

Date: 7 May 2026

The notes on pages 3 to 5 form part of these financial statements.

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ROSEBROOK DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	GENERAL INFORMATION

Rosebrook Developments Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. The Company's trading address is Brook House, Church Lane, Leighton Bromswold, Huntingdon, Cambridgeshire, PE28 5AX.

The Company's functional and presentational currency is GBP.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.

The following principal accounting policies have been applied:

2.2

TURNOVER

Turnover comprises revenue recognised by the Company in respect of property development consultancy services supplied during the year, exclusive of Value Added Tax.

2.3

INTEREST INCOME

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

2.4

FINANCE COSTS

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

PENSIONS

DEFINED CONTRIBUTION PENSION PLAN

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

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ROSEBROOK DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.6

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

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.

2.9

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.

2.10

DIVIDENDS

Equity dividends are recognised when they become legally payable.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

DEBTORS

					2025	2024
					£	£


Trade debtors	-	18,000
Other debtors	19,538	-
	19,538	18,000

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ROSEBROOK DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Corporation tax	5,606	6,696
Other taxation and social security	6,039	7,131
Other creditors	-	10,954
Accruals and deferred income	1,965	57,821
	13,610	82,602

6.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

10 (2024 - 10) Ordinary shares of £1 each	10	10

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