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# ROSANNA & CO. CIC

## Company limited by guarantee

## Company Registration Number:
14294922 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# ROSANNA & CO. CIC

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |
Community Interest Report |

# ROSANNA & CO. CIC

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The company's principle activity during the year continued to be the provision of supported care accomodation for people in need.

Political and charitable donations

There were no political or third party donation during the year.

Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Wajahat-Ul-Hasnain NAEEM

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 June 2026

And signed on behalf of the board by:
Name: Wajahat-Ul-Hasnain NAEEM
Status: Director

# ROSANNA & CO. CIC

## Profit And Loss Account

for the Period Ended 31 August 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 7,164 | 34,477
Cost of sales: | ( 230 ) | ( 6,873 )
Gross profit(or loss): | 6,934 | 27,604
Administrative expenses: | ( 12,514 ) | ( 14,820 )
Operating profit(or loss): | (5,580) | 12,784
Profit(or loss) before tax: | (5,580) | 12,784
Tax: |  | ( 670 )
Profit(or loss) for the financial year: | (5,580) | 12,114

# ROSANNA & CO. CIC

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 679 | 679
Total fixed assets: |  | 679 | 679
Current assets
Debtors: | 4 | 5,000 | 14,500
Cash at bank and in hand: |  | 35 | 185
Total current assets: |  | 5,035 | 14,685
Creditors: amounts falling due within one year: | 5 | ( 9,461 ) | ( 13,531 )
Net current assets (liabilities): |  | (4,426) | 1,154
Total assets less current liabilities: |  | (3,747) | 1,833
Total net assets (liabilities): |  | (3,747) | 1,833
Members' funds
Profit and loss account: |  | (3,747) | 1,833
Total members' funds: |  | ( 3,747) | 1,833

The notes form part of these financial statements

# ROSANNA & CO. CIC

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 15 June 2026
and signed on behalf of the board by:

Name: Wajahat-Ul-Hasnain NAEEM
Status: Director

The notes form part of these financial statements

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  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 depreciation policy

  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: Plant and machinery > Over 5 years

  Other accounting policies

  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.

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 |  | 1,070 |  |  |  | 1,070
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 |  | 1,070 |  |  |  | 1,070
Depreciation |  |  |  |  |  |
At 1 September 2024 |  | 391 |  |  |  | 391
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 |  | 391 |  |  |  | 391
Net book value |  |  |  |  |  |
At 31 August 2025 |  | 679 |  |  |  | 679
At 31 August 2024 |  | 679 |  |  |  | 679

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 5,000 | 14,500
Total | 5,000 | 14,500

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 8,600 |
Taxation and social security |  | 671
Other creditors | 861 | 12,860
Total | 9,461 | 13,531

# ROSANNA & CO. CIC

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Loans to directors

Name of director receiving advance or credit: | Wajahat-Ul-Hasnain NAEEM
Description of the transaction:
Loan 1 - 2.25% interest
| £
--- | ---
Balance at 31 August 2024 | 14,500
Advances or credits made: | 5,000
Advances or credits repaid: | 14,500
Balance at 31 August 2025 | 5,000

# COMMUNITY INTEREST ANNUAL REPORT

### ROSANNA & CO. CIC

### Company Number: 14294922 (England and Wales)

### Year Ending: 31 August 2025

Company activities and impact

During the financial year, the company continued to carry out activities aimed at supporting vulnerable children and young people, particularly those who are in care, care leavers, and those facing barriers to independence and positive life outcomes. The company received income through donations and funding contributions from individuals and or-ganisations committed to improving opportunities for children and young people in care. These funds were used to provide practical support, mentoring, and developmental opportunities designed to help young people build the skills, confidence, and resilience required to transition successfully into adult- hood. A significant area of the company's work focused on supporting children and young people to access employment, education, and training opportunities. This included providing guidance on career path-ways, assisting with applications for further education and employment, and facilitating workshops aimed at developing employ ability skills, confidence, and personal development. In addition, the company supported young people with a range of everyday life skills and practical challenges that are often faced by care-experienced individuals. This included assistance with understanding and managing Universal Credit claims, budgeting and financial literacy, maintaining tenancy agreements, understanding their rights and responsibilities as tenants, accessing community resources, and developing the skills necessary to live independently. To maximise the impact of the funding received, the company engaged specialist organisations, trainers, and mentoring providers to deliver workshops, educational programmes, and one-to-one mentoring services. These external providers were commissioned and paid by the company to ensure that children and young people received high-quality, targeted support from experienced professionals with expertise in employment readiness, independent living, financial capability, emotional well being, and personal development. The directors believe that these activities have provided a meaningful benefit to the community by helping vulnerable children and young people improve their life chances, increase their independence, and reduce the risk of social exclusion. By supporting young people to access education, employment, stable accommodation, and essential life skills, the company has contributed to stronger communities and better long-term outcomes for individuals who may otherwise face significant disadvantages. The company remains committed to continuing this work and expanding opportunities for children and young people in future years.

Consultation with stakeholders

Stakeholders have been those who have invested, provided discount housing and those receiving the financial benefits. All stakeholders have been consulted on a monthly basis and their progress and agreed actions have been recorded by director.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
15 June 2026

And signed on behalf of the board by:
Name: Wajahat-Ul-Hasnain NAEEM
Status: Director