Francesca Rossi Designs Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Francesca Rossi Designs Limited For The Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Francesca Rossi Designs Limited For The Year Ended 30 April 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Francesca Rossi Designs Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Francesca Rossi Designs Limited and state those matters that we have agreed to state to the directors of Francesca Rossi Designs Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Francesca Rossi Designs Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Francesca Rossi Designs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Francesca Rossi Designs Limited . You consider that Francesca Rossi Designs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Francesca Rossi Designs Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28 July 2026

The Alanbrookes Group Ltd

Chartered Accountants

10 Market Place

Devizes

SN10 1HT

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Francesca Rossi Designs Limited

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 08987110

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,949		1,632

			2,949		1,632
CURRENT ASSETS
Stocks	5	3,964		10,974
Debtors	6	1,640		636
Cash at bank and in hand		14,398		21,312

		20,002		32,922
Creditors: Amounts Falling Due Within One Year	7	(8,265 )		(7,806 )

NET CURRENT ASSETS (LIABILITIES)			11,737		25,116

TOTAL ASSETS LESS CURRENT LIABILITIES			14,686		26,748

PROVISIONS FOR LIABILITIES
Deferred Taxation			(560 )		(310 )

NET ASSETS			14,126		26,438

CAPITAL AND RESERVES
Called up share capital			4		4
Profit and Loss Account			14,122		26,434

SHAREHOLDERS' FUNDS			14,126		26,438

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Francesca Rossi Designs Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Philip Slocock

Director

28 July 2026

The notes on pages 4 to 6 form part of these financial statements.

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Francesca Rossi Designs Limited

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Francesca Rossi Designs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08987110 . The registered office is The Vineries, East End, Northleach, Gloucestershire, GL54 3EU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	25% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Francesca Rossi Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 May 2025	27,567	22,637	8,592	58,796
Additions	3,054	-	-	3,054

As at 30 April 2026	30,621	22,637	8,592	61,850

Depreciation
As at 1 May 2025	27,567	21,784	7,813	57,164
Provided during the period	1,009	284	444	1,737

As at 30 April 2026	28,576	22,068	8,257	58,901

Net Book Value
As at 30 April 2026	2,045	569	335	2,949

As at 1 May 2025	-	853	779	1,632

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Francesca Rossi Designs Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Stocks

	2026	2025
	£	£
Materials	3,964	10,974

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,640	636

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	501
Other creditors	2,943	1,377
Taxation and social security	5,322	5,928

	8,265	7,806

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