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REGISTERED NUMBER: 01742973 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2026

FOR

ROSNET LIMITED

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 5 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ROSNET LIMITED |

COMPANY INFORMATION

For The Year Ended 5 April 2026

| DIRECTORS: | Miss Jane Roseigh

| Mrs Alison Frances Gibson

| SECRETARY: | Miss Jane Roseigh

| REGISTERED OFFICE: | 5&6 Manor Court

| Manor Garth

| Scarborough

| North Yorkshire

| YO11 3TU

| REGISTERED NUMBER: | 01742973 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| 5 & 6 Manor Court

| Manor Garth

| Scarborough

| North Yorkshire

| YO11 3TU

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

BALANCE SHEET

5 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,010 |  | 5,497 |  |

Investment property | 5 | 1,815,000 |  | 1,856,000 |  |

1,818,010 |  | 1,861,497 |  |

CURRENT ASSETS

Debtors | 6 | 3,569 |  | 7,282 |  |

Investments | 7 | 40,714 |  | 29,735 |  |

Cash at bank | 43,375 |  | 34,028 |  |

87,658 |  | 71,045 |  |

CREDITORS

Amounts falling due within one year | 8 | 5,597 |  | 6,218 |  |

NET CURRENT ASSETS | 82,061 |  | 64,827 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,900,071 |  | 1,926,324 |  |

PROVISIONS FOR LIABILITIES | 113,417 |  | 124,289 |  |

NET ASSETS | 1,786,654 |  | 1,802,035 |  |

CAPITAL AND RESERVES

Called up share capital | 122,262 |  | 122,262 |  |

Share premium | 88 |  | 88 |  |

Capital redemption reserve | 30,333 |  | 30,333 |  |

Fair value reserve | 927,432 |  | 951,718 |  |

Retained earnings | 706,539 |  | 697,634 |  |

SHAREHOLDERS' FUNDS | 1,786,654 |  | 1,802,035 |  |

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

BALANCE SHEET - continued

5 April 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 July 2026 and were signed on its behalf by:

Mrs Alison Frances Gibson - Director

Miss Jane Roseigh - Director

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 5 April 2026

1. | STATUTORY INFORMATION

| Rosnet Limited 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents income from letting properties and recharged expenses.

| 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 | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Investment property

| Investment properties are properties held to earn rentals or for capital appreciation or both.

| Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit and loss in the period in which they arise. Deferred taxation is provided on these gains.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 5 April 2026

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

| Investment property

| Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 6 April 2025

| and 5 April 2026 | 87,126 |  |

| DEPRECIATION

| At 6 April 2025 | 81,629 |  |

| Charge for year | 2,487 |  |

| At 5 April 2026 | 84,116 |  |

| NET BOOK VALUE

| At 5 April 2026 | 3,010 |  |

| At 5 April 2025 | 5,497 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 6 April 2025 | 1,856,000 |  |

| Disposals | (41,000 | ) |

| At 5 April 2026 | 1,815,000 |  |

| NET BOOK VALUE

| At 5 April 2026 | 1,815,000 |  |

| At 5 April 2025 | 1,856,000 |  |

| ROSNET LIMITED (REGISTERED NUMBER: 01742973) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 5 April 2026

5. | INVESTMENT PROPERTY - continued

| Fair value at 5 April 2026 is represented by:

£ |

| Valuation in 2003 | 287,801 |  |

| Valuation in 2004 | 477,500 |  |

| Valuation in 2007 | 604,359 |  |

| Valuation in 2010 | (299,029 | ) |

| Valuation in 2016 | 4,002 |  |

| Valuation in 2026 | (24,286 | ) |

| Cost | 764,653 |  |

1,815,000 |  |

| If the investment properties had not been revalued they would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 764,653 |  | 781,367 |  |

| The investment properties were valued on an open market basis on 5 April 2025 by the directors .

| The completed investment property is stated at fair value in accordance with the requirements of Section 1A ''Small Entities'' of Financial Reporting Standard FRS 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland''..

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other debtors | 3,569 |  | 7,282 |  |

7. | CURRENT ASSET INVESTMENTS

2026 | 2025 |

£ | £ |

| Investment in shares | 40,714 |  | 29,735 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 1,074 |  | 1,045 |  |

| Other creditors | 4,523 |  | 5,173 |  |

5,597 |  | 6,218 |  |