IRIS Accounts Production v26.1.10.61 09453883 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09453883 2024-09-30 09453883 2025-09-30 09453883 2024-10-01 2025-09-30 09453883 2023-09-30 09453883 2023-10-01 2024-09-30 09453883 2024-09-30 09453883 ns15:EnglandWales 2024-10-01 2025-09-30 09453883 ns14:PoundSterling 2024-10-01 2025-09-30 09453883 ns10:Director1 2024-10-01 2025-09-30 09453883 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09453883 ns10:SmallEntities 2024-10-01 2025-09-30 09453883 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09453883 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09453883 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09453883 ns10:FullAccounts 2024-10-01 2025-09-30 09453883 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09453883 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 09453883 ns10:Director2 2024-10-01 2025-09-30 09453883 ns10:Director3 2024-10-01 2025-09-30 09453883 ns10:RegisteredOffice 2024-10-01 2025-09-30 09453883 ns5:CurrentFinancialInstruments 2025-09-30 09453883 ns5:CurrentFinancialInstruments 2024-09-30 09453883 ns5:ShareCapital 2025-09-30 09453883 ns5:ShareCapital 2024-09-30 09453883 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09453883 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09453883 ns5:FurnitureFittings 2024-10-01 2025-09-30 09453883 ns5:ComputerEquipment 2024-10-01 2025-09-30 09453883 ns5:FurnitureFittings 2024-09-30 09453883 ns5:ComputerEquipment 2024-09-30 09453883 ns5:FurnitureFittings 2025-09-30 09453883 ns5:ComputerEquipment 2025-09-30 09453883 ns5:FurnitureFittings 2024-09-30 09453883 ns5:ComputerEquipment 2024-09-30 09453883 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09453883 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09453883 ns10:OrdinaryShareClass1 2025-09-30 09453883 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: 09453883 (England and Wales)

ROSSANO FERRETTI SALONS LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Contents of the Financial Statements

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROSSANO FERRETTI SALONS LIMITED |

Company Information

for the year ended 30 September 2025

| Directors: | R Ferretti

| G A Markwick

| V Sehdeva

| Registered office: | 3rd Floor 86 - 90 Paul Street

| London

| EC2A 4NE

| Registered number: | 09453883 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 5,157 |  | 12,643 |  |

Current assets

Debtors | 5 | 185,320 |  | 184,667 |  |

Cash at bank | 320,437 |  | 656,791 |  |

505,757 |  | 841,458 |  |

Creditors

Amounts falling due within one year | 6 | 365,296 |  | 251,193 |  |

Net current assets | 140,461 |  | 590,265 |  |

Total assets less current liabilities | 145,618 |  | 602,908 |  |

Provisions for liabilities | 1,289 |  | 3,136 |  |

Net assets | 144,329 |  | 599,772 |  |

Capital and reserves

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 144,229 |  | 599,672 |  |

Shareholders' funds | 144,329 |  | 599,772 |  |

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Balance Sheet - continued

30 September 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

G A Markwick - Director

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | Statutory information

| Rossano Ferretti Salons Limited ("the company") is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 September 2025.

2. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents fair value of the consideration received or receivable for services provided during the reporting period, excluding Value Added Tax. The following criteria must also be met before revenue is recognised:

| Revenue is recognised by reference to the terms of the contract between the customer and Rossano Ferretti Salons Limited for the use of it's name in the period in which it was used. When the contract outcome cannot be measured reliably, revenue is recognised only to the extent of the receipt of the income.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less cost to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

| The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to the Income Statement during the period in which they are incurred.

| The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

2. | Accounting policies - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pensions

| The company contributes to defined contribution pension plans for its employees. A defined contribution pension plan is a plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligations.

| The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in creditors as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered.

3. | Employees and directors

| The average number of employees during the year was 7 (2024 - 8 ) .

4. | Tangible fixed assets

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost

| At 1 October 2024

| and 30 September 2025 | 7,098 |  | 29,939 |  | 37,037 |  |

| Depreciation

| At 1 October 2024 | 3,548 |  | 20,846 |  | 24,394 |  |

| Charge for year | 1,774 |  | 5,712 |  | 7,486 |  |

| At 30 September 2025 | 5,322 |  | 26,558 |  | 31,880 |  |

| Net book value

| At 30 September 2025 | 1,776 |  | 3,381 |  | 5,157 |  |

| At 30 September 2024 | 3,550 |  | 9,093 |  | 12,643 |  |

ROSSANO FERRETTI SALONS LIMITED (REGISTERED NUMBER: 09453883) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

5. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 104,234 |  | 104,709 |  |

| Amounts owed by group undertakings | 31,213 |  | 17,135 |  |

| Other debtors | 17,589 |  | 11,874 |  |

| VAT | 10,515 |  | 13,093 |  |

| Prepayments and accrued income | 21,769 |  | 37,856 |  |

185,320 |  | 184,667 |  |

6. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 15 |  | - |  |

| Trade creditors | 4,055 |  | 5,070 |  |

| Amounts owed to group undertakings | 165,817 |  | 144,627 |  |

| Corporation tax | - |  | 40,051 |  |

| Social security and other taxes | 6,542 |  | - |  |

| Other creditors | 60,000 |  | 60,000 |  |

| Directors' current accounts | 128,867 |  | 845 |  |

| Accruals and deferred income | - |  | 600 |  |

365,296 |  | 251,193 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 70 | Ordinary A | £1 | 70 |  | 70 |  |

| 30 | Ordinary B | £1 | 30 |  | 30 |  |

100 |  | 100 |  |

| The Ordinary A and Ordinary B shares rank pari passu.

8. | Pension commitments

| The company contributes to defined contribution pension schemes. The assets of the schemes are held separately from those of the company in an independently administered fund. The pension cost charge separately represents contributions payable by the company to the schemes and amount to £63,921(2024: £69,535).

9. | Related party disclosures

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.