Registration number: SC597690

Rosemount Resourcing Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Rosemount Resourcing Limited

Company Information

Director

Colin Robert Grieve

Registered office

18 Castle Avenue Edinburgh EH12 7LA

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Rosemount Resourcing Limited

(Registration number: SC597690)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	-	71,520
Tangible assets	4	1	1
		1	71,521
Current assets
Debtors		-	2,008
Cash at bank and in hand		4,619	2,380
		4,619	4,388
Creditors: Amounts falling due within one year	5	(10,775)	(22,122)
Net current liabilities		(6,156)	(17,734)
Net (liabilities)/assets		(6,155)	53,787
Capital and reserves
Called up share capital		100	100
Retained earnings		(6,255)	53,687
Shareholders' (deficit)/funds		(6,155)	53,787

For the financial period ending 30 November 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 period 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 26 August 2026
 

......................................... Colin Robert Grieve Director

Rosemount Resourcing Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 November 2025

1	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.

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.

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.

2	Staff numbers

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

Rosemount Resourcing Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 November 2025

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	153,800	153,800
At 30 November 2025	153,800	153,800
Amortisation
At 1 June 2024	82,280	82,280
Amortisation charge	71,520	71,520
At 30 November 2025	153,800	153,800
Carrying amount
At 30 November 2025	-	-
At 31 May 2024	71,520	71,520

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 June 2024	515	515
At 30 November 2025	515	515
Depreciation
At 1 June 2024	514	514
At 30 November 2025	514	514
Carrying amount
At 30 November 2025	1	1
At 31 May 2024	1	1

5

Creditors

Creditors: amounts falling due within one year

Rosemount Resourcing Limited

Notes to the Unaudited Financial Statements for the Period from 1 June 2024 to 30 November 2025

	2025 £	2024 £
Due within one year
Trade creditors	-	72
Taxation and social security	8,975	18,892
Accruals and deferred income	1,800	3,158
	10,775	22,122