Company Registration No. SC323735 (Scotland)
Roseleaf Ltd
Unaudited accounts
for the year ended 31 July 2026
Roseleaf Ltd
Unaudited accounts
Contents
Roseleaf Ltd
Company Information
for the year ended 31 July 2026
Directors
Jonathan Kane
Lynette Kane
Company Number
SC323735 (Scotland)
Registered Office
23-24 SANDPORT PLACE
EDINBURGH
EH6 6EW
Accountants
Oak Team Associates Limited
Clyde Offices
48 West George Street
Glasgow
G2 1BP
Roseleaf Ltd
Statement of financial position
as at 31 July 2026
Tangible assets
25,598
34,853
Cash at bank and in hand
88,908
89,638
Creditors: amounts falling due within one year
(142,696)
(157,486)
Net current liabilities
(38,788)
(52,848)
Total assets less current liabilities
(13,190)
(17,995)
Creditors: amounts falling due after more than one year
(26,541)
(35,333)
Net liabilities
(39,731)
(53,328)
Called up share capital
2
2
Profit and loss account
(39,733)
(53,330)
Shareholders' funds
(39,731)
(53,328)
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by
Jonathan Kane
Director
Company Registration No. SC323735
Roseleaf Ltd
Notes to the Accounts
for the year ended 31 July 2026
Roseleaf Ltd is a private company, limited by shares, registered in Scotland, registration number SC323735. The registered office is 23-24 SANDPORT PLACE, EDINBURGH, EH6 6EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
No depreciation on buildings
Plant & machinery
20% on a straight line basis
Motor vehicles
20% on a straight line basis
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 August 2025
29,069
148,513
177,582
Disposals
-
(80,348)
(80,348)
At 31 July 2026
29,070
73,636
102,706
At 1 August 2025
29,070
113,659
142,729
Charge for the year
-
14,727
14,727
On disposals
-
(80,348)
(80,348)
At 31 July 2026
29,070
48,038
77,108
At 31 July 2026
-
25,598
25,598
At 31 July 2025
(1)
34,854
34,853
Roseleaf Ltd
Notes to the Accounts
for the year ended 31 July 2026
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
-
7,731
Trade creditors
22,202
20,246
Taxes and social security
10,622
8,657
Loans from directors
62,760
74,712
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
26,541
35,333
8
Average number of employees
During the year the average number of employees was 20 (2025: 20).