Roseham Limited - Filleted accounts

Registered number

10897628

Roseham Limited

Filleted Accounts

2 February 2026

Roseham Limited
Registered number:		10897628
Balance Sheet
as at 2 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		217,083			217,589

Current assets
Debtors	4	382			401
Cash at bank and in hand		19,501			16,288
		19,883			16,689

Creditors: amounts falling due within one year	5	(113,547)			(111,896)

Net current liabilities			(93,664)			(95,207)

Total assets less current liabilities			123,419			122,382

Creditors: amounts falling due after more than one year	6		(77,710)			(82,804)



Net assets			45,709			39,578

Capital and reserves
Called up share capital			2			2
Profit and loss account			45,707			39,576

Shareholders' funds			45,709			39,578

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Miss Sara Hesketh
Director
Approved by the board on 19 May 2026

Roseham Limited
Notes to the Accounts
for the year ended 2 February 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable for the rental of a furnished holiday let. Turnover is shown net of discounts, value added taxes, returns and rebates. Rental income is recognised in the accounts when it has been received from managing agents and booking sites following completion of a customers stay, or deposits received when those monies are no longer refundableto the customer.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold land and buildings	Nil
	Fixtures, fittings, tools and equipment	15% Straight Line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.





	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 3 February 2025	214,606		16,833		231,439
	At 2 February 2026	214,606		16,833		231,439

	Depreciation
	At 3 February 2025	-		13,850		13,850
	Charge for the year	-		506		506
	At 2 February 2026	-		14,356		14,356

	Net book value
	At 2 February 2026	214,606		2,477		217,083
	At 2 February 2025	214,606		2,983		217,589


4	Debtors			2026		2025
£					£

	Other debtors			382		401






5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			4,914		4,914
	Taxation and social security costs			1,649		1,181
	Other creditors			106,984		105,801
				113,547		111,896


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			77,710		82,804


7	Other information

	Roseham Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Wold View Park
	Crossgates
	Scarborough
	North Yorkshire
	YO12 4DN