Company registration number 08335638 (England and Wales)
ROSAN & COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
ROSAN & COMPANY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ROSAN & COMPANY LIMITED (REGISTERED NUMBER: 08335638)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
95,636
113,821
Current assets
Debtors
4
32,713
23,139
Cash at bank and in hand
351,288
305,718
384,001
328,857
Creditors: amounts falling due within one year
5
(100,876)
(96,167)
Net current assets
283,125
232,690
Total assets less current liabilities
378,761
346,511
Creditors: amounts falling due after more than one year
6
-
0
(2,140)
Provisions for liabilities
(22,008)
(20,132)
Net assets
356,753
324,239
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
356,752
324,238
Total equity
356,753
324,239
ROSAN & COMPANY LIMITED (REGISTERED NUMBER: 08335638)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 May 2026
Mr L J Rosan
Director
ROSAN & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Rosan & Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Arlington Road West, Hailsham, East Sussex, BN27 3RE.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents commissions receivable for auction services and amounts receivable for clearance and transport services. Turnover is recognised when commissions are earned and services are provided to customers.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.6
Leases
As lessee
ROSAN & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
10
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
103,712
31,918
11,670
116,792
264,092
Additions
11,709
340
2,428
11,495
25,972
Disposals
(47,508)
(27,166)
(384)
(16,700)
(91,758)
At 31 December 2025
67,913
5,092
13,714
111,587
198,306
Depreciation and impairment
At 1 January 2025
73,703
26,110
7,210
43,248
150,271
Depreciation charged in the year
7,601
490
1,430
19,311
28,832
Eliminated in respect of disposals
(40,257)
(23,235)
(204)
(12,737)
(76,433)
At 31 December 2025
41,047
3,365
8,436
49,822
102,670
Carrying amount
At 31 December 2025
26,866
1,727
5,278
61,765
95,636
At 31 December 2024
30,009
5,808
4,460
73,544
113,821
ROSAN & COMPANY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
23,688
15,970
Other debtors
9,025
7,169
32,713
23,139
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,254
5,760
Trade creditors
15,277
33,204
Taxation and social security
78,415
47,008
Other creditors
4,930
10,195
100,876
96,167
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
2,140
7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
13,731
-
0
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