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Company Registration No. 10944953 (England and Wales)
ROLSELEY LIMITED Unaudited accounts for the year ended 31 August 2025
ROLSELEY LIMITED Unaudited accounts Contents
Page
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ROLSELEY LIMITED for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROLSELEY LIMITED for the year ended 31 August 2025 as set out on pages 4 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
KMG Accountancy Ltd Chartered Accountants The Offices 57 Newtown Road Hove BN3 7BA 20 May 2026
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ROLSELEY LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,949 
3,145 
Current assets
Inventories
17,850 
19,350 
Debtors
1,653 
840 
Cash at bank and in hand
15,768 
15,200 
35,271 
35,390 
Creditors: amounts falling due within one year
(11,321)
(14,197)
Net current assets
23,950 
21,193 
Total assets less current liabilities
29,899 
24,338 
Creditors: amounts falling due after more than one year
(12,801)
(7,991)
Net assets
17,098 
16,347 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,998 
16,247 
Shareholders' funds
17,098 
16,347 
For the year ending 31 August 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 20 May 2026 and were signed on its behalf by
Rolandas Tupikas Director Company Registration No. 10944953
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ROLSELEY LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
ROLSELEY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10944953. The registered office is 38 Arundel Street, Brighton, East Sussex, BN2 5TH, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years
Computer equipment
3 years
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
7,891 
1,283 
9,174 
Additions
4,189 
- 
4,189 
At 31 August 2025
12,080 
1,283 
13,363 
Depreciation
At 1 September 2024
5,198 
831 
6,029 
Charge for the year
1,128 
257 
1,385 
At 31 August 2025
6,326 
1,088 
7,414 
Net book value
At 31 August 2025
5,754 
195 
5,949 
At 31 August 2024
2,693 
452 
3,145 
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ROLSELEY LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
813 
- 
Accrued income and prepayments
840 
840 
1,653 
840 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
10,158 
13,061 
Other creditors
430 
465 
Loans from directors
733 
671 
11,321 
14,197 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
12,801 
7,991 
8
Loans to directors
During the year the director loaned the company money for working capital purposes. The loan was interest free, unsecured and repayable on demand with £732 outstanding at the year-end (2024: £671).
9
Average number of employees
During the year the average number of employees was 4 (2024: 5).
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