ROSETTA PARTNERS LIMITED


Directors	FORER, Michael
	HEPPLE, Jonathan Paul, Dr


Registered Address	C/O Rosetta Capital Limited Rectory House
	Thame Road
	Haddenham
	HP17 8DA


Registered Number	16067520 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025
		£	£
Fixed assets
Investments	3		197,713
			197,713
Current assets
Debtors		48,000
Cash at bank and on hand		19,190
		67,190
Creditors amounts falling due within one year	4	(13,845)
Net current assets (liabilities)			53,345
Total assets less current liabilities			251,058
Creditors amounts falling due after one year	5		(153,275)
Net assets			97,783
Capital and reserves
Profit and loss account			97,783
Shareholders' funds			97,783

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

FORER, Michael
Director
Registered Company No. 16067520

ROSETTA PARTNERS LIMITED

Notes to the Financial Statements
for the period ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Fixed asset investments
	During the year the company acquired 100% of the share capital of Rosetta Capital Limited a company incorporated in England & Wales.

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	197,713	197,713
At 31 December 25	197,713	197,713
Net book value
At 31 December 25	197,713	197,713

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	3,560
	Accrued liabilities and deferred income	10,285
	Total	13,845

5.	Creditors: amounts due after one year

		2025
		£
	Other creditors	153,275
	Total	153,275

6.	Contingent liabilities
	The company has a contingent liability of £153,274 in respect of amounts that may become payable to creditors. The liability arises under an agreement whereby payments are calculated by reference to the potential income generated by Rosetta Capital VII Participation Partners, an investment held in Rosetta Capital Limited, a 100% owned subsidiary of Rosetta Partners Limited. The timing and quantum of any payment are uncertain as they are dependent on the future profitability of Rosetta Capital VII Participation Partners and, accordingly, cannot be reliably estimated at the reporting date.

Contingent liabilities

The company has a contingent liability of £153,274 in respect of amounts that may become payable to creditors. The liability arises under an agreement whereby payments are calculated by reference to the potential income generated by Rosetta Capital VII Participation Partners, an investment held in Rosetta Capital Limited, a 100% owned subsidiary of Rosetta Partners Limited. The timing and quantum of any payment are uncertain as they are dependent on the future profitability of Rosetta Capital VII Participation Partners and, accordingly, cannot be reliably estimated at the reporting date.

7.	Related party transactions
	At the year end the company was owed £48,000 in dividends from Rosetta Capital Limited a 100% owned subsidiary.