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Registration number: 10975116

Rosa & Roubini Associates Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Rosa & Roubini Associates Ltd

Contents

Company Information | 1
Balance Sheet | 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 8

Rosa & Roubini Associates Ltd

Company Information

Director | Mr Brunello Rosa

Registered office | 75 King William Street London EC4N 7BE

Rosa & Roubini Associates Ltd

(Registration number: 10975116)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 5,762 | 4,598
Current assets |  |  |
Debtors | 5 | 20,310 | 17,147
Cash at bank and in hand |  | 137,146 | 120,719
|  | 157,456 | 137,866
Creditors: Amounts falling due within one year | 6 | (44,173) | (23,908)
Net current assets |  | 113,283 | 113,958
Net assets |  | 119,045 | 118,556
Capital and reserves |  |  |
Called up share capital | 7 | 10,000 | 10,000
Retained earnings |  | 109,045 | 108,556
Shareholders' funds |  | 119,045 | 118,556

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 August 2026

......................................... Mr Brunello Rosa Director

Rosa & Roubini Associates Ltd

Statement of Changes in Equity for the Year Ended 31 December 2025

| Share capital £ | Retained earnings £ | Total £
At 1 January 2025 | 10,000 | 108,556 | 118,556
Profit for the year | - | 46,489 | 46,489
Dividends | - | (46,000) | (46,000)
At 31 December 2025 | 10,000 | 109,045 | 119,045

| Share capital £ | Retained earnings £ | Total £
At 1 January 2024 | 10,000 | 121,590 | 131,590
Profit for the year | - | 4,966 | 4,966
Dividends | - | (18,000) | (18,000)
At 31 December 2024 | 10,000 | 108,556 | 118,556

Rosa & Roubini Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
75 King William Street
London
EC4N 7BE
United Kingdom

These financial statements were authorised for issue by the director on 25 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of Vat and trade discounts.
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Rosa & Roubini Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Rosa & Roubini Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Rosa & Roubini Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 6,413 | 6,413
Additions | 3,584 | 3,584
Disposals | (2,935) | (2,935)
At 31 December 2025 | 7,062 | 7,062
Depreciation
At 1 January 2025 | 1,815 | 1,815
Charge for the year | 1,348 | 1,348
Eliminated on disposal | (1,863) | (1,863)
At 31 December 2025 | 1,300 | 1,300
Carrying amount
At 31 December 2025 | 5,762 | 5,762
At 31 December 2024 | 4,598 | 4,598

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 11,545 | -
Prepayments | 5,849 | 11,846
Other debtors | 2,916 | 5,301
| 20,310 | 17,147

Rosa & Roubini Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 13,806 | 10,284
Taxation and social security | 16,688 | 3,587
Accruals and deferred income | 5,544 | 5,133
Other creditors | 8,135 | 4,904
| 44,173 | 23,908

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000

8 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £4.60 (2024 - £1.80) per each Ordinary share |  | 46,000 |  | 18,000