Rosemoore Limited - Filleted accounts

Registered number

11553569

Rosemoore Limited

Unaudited Filleted Accounts

30 September 2025

API Partnership Limited t/a Chandler & Georges

Chartered Accountants

75 Westow Hill

London

United Kingdom

SE19 1TX

Ph: 0208 761 2213

www.cgca.co.uk

Rosemoore Limited
Registered number:		11553569
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		37			780
Investments	4		1,497,429			1,497,429
			1,497,466			1,498,209

Current assets
Debtors	5	3,726			7,989
Cash at bank and in hand		82,257			49,053
		85,983			57,042

Creditors: amounts falling due within one year	6	(1,502,648)			(1,500,542)

Net current liabilities			(1,416,665)			(1,443,500)

Net assets			80,801			54,709

Capital and reserves
Called up share capital			100			100
Profit and loss account			80,701			54,609

Shareholders' funds			80,801			54,709

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.




Anil Jobanputra
Director
Approved by the board on 9 June 2026

Rosemoore Limited
Notes to the Accounts
for the year ended 30 September 2025


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 represents rent charged to tenants.

	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:

	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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		2025		2024
Number				Number

	Average number of persons employed by the company		4		4


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 October 2024				3,714
	At 30 September 2025				3,714

	Depreciation
	At 1 October 2024				2,934
	Charge for the year				743
	At 30 September 2025				3,677

	Net book value
	At 30 September 2025				37
	At 30 September 2024				780


4	Investments

Other
investments
£
	Cost
	At 1 October 2024				1,497,429

	At 30 September 2025				1,497,429


5	Debtors		2025		2024
£				£

	Trade debtors		712		4,459
	Other debtors		3,014		3,530
			3,726		7,989


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		328		88
	Taxation and social security costs		7,975		8,157
	Other creditors		1,494,345		1,492,297
			1,502,648		1,500,542


7	Controlling party

	The company has no individual controlling party.


8	Other information

	Rosemoore Limited is a private company limited by shares and incorporated in England. Its registered office is:
	75 Westow Hill
	London
	United Kingdom
	SE19 1TX