Rosscam Limited - Filleted accounts

Registered number

09200020

Rosscam Limited

Filleted Accounts

30 September 2025

Rosscam Limited
Registered number:		09200020
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		41,878			46,077

Current assets
Debtors	4	6,441			687
Cash at bank and in hand		4,091			8,590
		10,532			9,277

Creditors: amounts falling due within one year	5	(14,840)			(18,696)

Net current liabilities			(4,308)			(9,419)

Total assets less current liabilities			37,570			36,658

Creditors: amounts falling due after more than one year	6		-			(3,162)

Provisions for liabilities			(7,957)			(8,755)


Net assets			29,613			24,741

Capital and reserves
Called up share capital			100			100
Profit and loss account			29,513			24,641

Shareholder's funds			29,613			24,741

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 member has 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.




Mr Ross James
Director
Approved by the board on 6 June 2026

Rosscam 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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 over its expected useful life, as follows:

	Plant and machinery			10% straight line
	Fixtures and fittings			20% straight line
	Motor vehicles			5% reducing balance

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Fixture & Fittings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	450		63,482		25,640		89,572
	Additions	-		709		-		709
	At 30 September 2025	450		64,191		25,640		90,281

	Depreciation
	At 1 October 2024	270		41,943		1,282		43,495
	Charge for the year	90		3,600		1,218		4,908
	At 30 September 2025	360		45,543		2,500		48,403

	Net book value
	At 30 September 2025	90		18,648		23,140		41,878
	At 30 September 2024	180		21,539		24,358		46,077


4	Debtors					2025		2024
£							£

	Trade debtors					6,244		390
	Other debtors					197		297
						6,441		687


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

	Bank loans and overdrafts					3,162		4,125
	Trade creditors					210		210
	Director's loan account					419		1,603
	Taxation and social security costs					9,442		11,151
	Other creditors					1,607		1,607
						14,840		18,696


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

	Bank loans					-		3,162


7	Other information

	Rosscam Limited is a private company limited by shares and incorporated in England. Its registered office is:
	77 Sommerville Road
	Bristol
	England
	BS7 9AE