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REGISTERED NUMBER: SC646488 (Scotland)

Rosewell Ventures Ltd.

Unaudited Financial Statements for the Year Ended 30 November 2025

| Rosewell Ventures Ltd. (Registered number: SC646488) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Rosewell Ventures Ltd. |

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | I A Gillies

| A M Neilson

| REGISTERED OFFICE: | Unit 5 Suite 3 Baltimore Road

| Glenrothes

| KY6 2PJ

| REGISTERED NUMBER: | SC646488 (Scotland)

| ACCOUNTANTS: | BK Plus Limited

| Chartered Certified Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Rosewell Ventures Ltd. (Registered number: SC646488) |

Statement of Financial Position

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Inventories | 208,370 |  | 205,815 |  |

Debtors | 4 | 2,020 |  | 1,930 |  |

Cash at bank | 620 |  | 1,356 |  |

211,010 |  | 209,101 |  |

CREDITORS

Amounts falling due within one year | 5 | 213,616 |  | 209,857 |  |

NET CURRENT LIABILITIES | (2,606 | ) | (756 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (2,606 | ) | (756 | ) |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | (4,606 | ) | (2,756 | ) |

SHAREHOLDERS' FUNDS | (2,606 | ) | (756 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 August 2026 and were signed on its behalf by:

I A Gillies - Director

A M Neilson - Director

| Rosewell Ventures Ltd. (Registered number: SC646488) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Rosewell Ventures Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| At the year end the company had net liabilities of £2,606. The director expects the company to be profitable in the near future. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

| Inventories

| Inventories are stated at the lower of cost and net realisable value. Cost comprises direct materials and, where applicable, direct labour costs and those overheads, not including any general administrative overheads, that have been incurred in bringing the inventories to their present location and condition.

| Net realisable value represents the estimated net selling price less estimated total costs of completion of the finished goods.

| Land held for development is recorded at the lower of direct cost and net realisable value. Direct cost comprises the cost of land, raw materials, development costs and interest but excludes indirect overheads.

| Financial instruments

| The Company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

| Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

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

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

2025 | 2024 |

£ | £ |

| Other debtors | 2,020 |  | 1,930 |  |

| Rosewell Ventures Ltd. (Registered number: SC646488) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,419 |  | 10,507 |  |

| Other creditors | 203,197 |  | 199,350 |  |

213,616 |  | 209,857 |  |