IRIS Accounts Production v26.1.10.61 09453987 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary A 0.010 Ordinary B 0.010 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09453987 2024-09-30 09453987 2025-09-30 09453987 2024-10-01 2025-09-30 09453987 2023-09-30 09453987 2023-10-01 2024-09-30 09453987 2024-09-30 09453987 ns15:EnglandWales 2024-10-01 2025-09-30 09453987 ns14:PoundSterling 2024-10-01 2025-09-30 09453987 ns10:Director1 2024-10-01 2025-09-30 09453987 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09453987 ns10:SmallEntities 2024-10-01 2025-09-30 09453987 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09453987 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 09453987 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09453987 ns10:FullAccounts 2024-10-01 2025-09-30 09453987 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 09453987 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 09453987 ns10:Director2 2024-10-01 2025-09-30 09453987 ns10:Director3 2024-10-01 2025-09-30 09453987 ns10:RegisteredOffice 2024-10-01 2025-09-30 09453987 ns5:CurrentFinancialInstruments 2025-09-30 09453987 ns5:CurrentFinancialInstruments 2024-09-30 09453987 ns5:ShareCapital 2025-09-30 09453987 ns5:ShareCapital 2024-09-30 09453987 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 09453987 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 09453987 ns5:FurnitureFittings 2024-10-01 2025-09-30 09453987 ns5:ComputerEquipment 2024-10-01 2025-09-30 09453987 ns5:FurnitureFittings 2024-09-30 09453987 ns5:ComputerEquipment 2024-09-30 09453987 ns5:FurnitureFittings 2025-09-30 09453987 ns5:ComputerEquipment 2025-09-30 09453987 ns5:FurnitureFittings 2024-09-30 09453987 ns5:ComputerEquipment 2024-09-30 09453987 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 09453987 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 09453987 ns5:DeferredTaxation 2024-09-30 09453987 ns5:DeferredTaxation 2024-10-01 2025-09-30 09453987 ns5:DeferredTaxation 2025-09-30 09453987 ns10:OrdinaryShareClass1 2025-09-30 09453987 ns10:OrdinaryShareClass2 2025-09-30

REGISTERED NUMBER: 09453987 (England and Wales)

ROSSANO FERRETTI LIMITED

Unaudited Financial Statements

for the Year Ended 30 September 2025

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

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 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: | 09453987 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| Broadwalk House, 5th Floor

| 5 Appold Street

| Broadgate

| London

| EC2A 2AG

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

Balance Sheet

30 September 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 1,981 |  | 3,323 |  |

Current assets

Stocks | 5 | 658,987 |  | 518,150 |  |

Debtors | 6 | 370,834 |  | 592,923 |  |

Cash at bank | 506,821 |  | 470,212 |  |

1,536,642 |  | 1,581,285 |  |

Creditors

Amounts falling due within one year | 7 | 151,913 |  | 254,057 |  |

Net current assets | 1,384,729 |  | 1,327,228 |  |

Total assets less current liabilities | 1,386,710 |  | 1,330,551 |  |

Provisions for liabilities | 8 | 495 |  | 831 |  |

Net assets | 1,386,215 |  | 1,329,720 |  |

Capital and reserves

Called up share capital | 9 | 667 |  | 667 |  |

Retained earnings | 1,385,548 |  | 1,329,053 |  |

Shareholders' funds | 1,386,215 |  | 1,329,720 |  |

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

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 LIMITED (REGISTERED NUMBER: 09453987) |

Notes to the Financial Statements

for the year ended 30 September 2025

1. | Statutory information

| Rossano Ferretti 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

| Going concern

| At the balance sheet date, the company had a positive cash balance and strong net asset position. The directors have reviewed the position and are comfortable the company will be able to continue operate within 12 months from the date of signing these financial statements.

| On that basis, the directors have prepared these financial statements on a going concern basis.

| Turnover

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of turnover can be measured reliably;

| - it is probable that the company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| The company receives royalty income which is recognised on an accruals basis.

| 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 costs 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.

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

2. | Accounting policies - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost is based on the cost of purchase on a weighted average basis.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised in the Income Statement.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans with related parties.

| All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised costs.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| 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.

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

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

3. | Employees and directors

| The average number of employees during the year was 5 (2024 - 5 ) .

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

4. | Tangible fixed assets

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| Cost

| At 1 October 2024

| and 30 September 2025 | 3,478 |  | 13,603 |  | 17,081 |  |

| Depreciation

| At 1 October 2024 | 1,128 |  | 12,630 |  | 13,758 |  |

| Charge for year | 604 |  | 738 |  | 1,342 |  |

| At 30 September 2025 | 1,732 |  | 13,368 |  | 15,100 |  |

| Net book value

| At 30 September 2025 | 1,746 |  | 235 |  | 1,981 |  |

| At 30 September 2024 | 2,350 |  | 973 |  | 3,323 |  |

5. | Stocks

2025 | 2024 |

| £ | £

| Finished goods | 658,987 |  | 518,150 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 145,339 |  | 380,974 |  |

| Amounts owed by group undertakings | 175,718 |  | 175,822 |  |

| Other debtors | 3,650 |  | 3,650 |  |

| Withholding tax | 9,112 |  | - |  |

| VAT | 27,841 |  | 23,392 |  |

| Prepayments and accrued income | 9,174 |  | 9,085 |  |

370,834 |  | 592,923 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | 113,750 |  | 106,473 |  |

| Tax | - |  | 41,385 |  |

| Social security and other taxes | 3,175 |  | 1,496 |  |

| Other creditors | 27,113 |  | 528 |  |

| Directors' current accounts | 375 |  | 375 |  |

| Accruals and deferred income | 7,500 |  | 103,800 |  |

151,913 |  | 254,057 |  |

8. | Provisions for liabilities

2025 | 2024 |

| £ | £

| Deferred tax | 495 |  | 831 |  |

ROSSANO FERRETTI LIMITED (REGISTERED NUMBER: 09453987) |

Notes to the Financial Statements - continued

for the year ended 30 September 2025

8. | Provisions for liabilities - continued

Deferred tax |

| £

| Balance at 1 October 2024 | 831 |  |

| Provided during year | (336 | ) |

| Balance at 30 September 2025 | 495 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 4,666,667 | Ordinary A | £0.0001 | 467 |  | 467 |  |

| 2,000,000 | Ordinary B | £0.0001 | 200 |  | 200 |  |

667 |  | 667 |  |

10. | 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 £2,863 (2024: £2,690).

| £640 (2024: £528l) contributions were payable to the schemes at the balance sheet date.

11. | 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.