ROSIE COLICCI LIMITED


Director	COLICCI, Rosanna Maria


Registered Address	09 Ashcroft Park, Cobham
	Ashcroft Park
	Cobham
	KT11 2DN


Registered Number	07101165 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		324,865		185,871
			324,865		185,871
Current assets
Stocks	4	50,000		90,000
Debtors	5,6	130,915		155,099
Cash at bank and in hand		168,465		337,014
		349,380		582,113
			349,380		582,113
			674,245		767,984
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			100		100
Profit and loss account			(46,153)		157,091
			(46,053)		157,191
Liabilities
Creditors amounts falling due within one year	7		124,975		145,005
Creditors amounts falling due after one year	8		595,323		465,788
			674,245		767,984

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 Director acknowledges 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 Director on 18 September 2026, and are signed on its behalf by:

COLICCI, Rosanna Maria
Director
Registered Company No. 07101165

ROSIE COLICCI LIMITED

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

1.	Accounting policies

	Basis of preparation
	The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit in accordance with section 476 of the Act. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Basis of preparation

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

	Tangible fixed assets and depreciation
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Fixtures, fittings, tools and equipment over 4 years Office Equipment over 4 year Vehicles over the lease length

Tangible fixed assets and depreciation

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures, fittings, tools and equipment over 4 years
Office Equipment over 4 year
Vehicles over the lease length


		Straight line (years)
	Plant and machinery	4
	Vehicles	4
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	15		15

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 25	-	217,495	463,878	681,373
Additions	41,272	214,950	-	256,222
At 31 December 25	41,272	432,445	463,878	937,595
Depreciation and impairment
At 01 January 25	-	135,628	359,874	495,502
Charge for year	-	65,226	52,002	117,228
At 31 December 25	-	200,854	411,876	612,730
Net book value
At 31 December 25	41,272	231,591	52,002	324,865
At 31 December 24	-	81,867	104,004	185,871

4.	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	2025	2024
	£	£
Raw materials and consumables	50,000	90,000
Total	50,000	90,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	-	40,789
Total	-	40,789


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	130,915	114,311
Total	130,915	114,311


	Amounts owed by related undertakings comprise loans to Colicci Investments Ltd (£80,825), Love Churros Franchise (Corporation) Limited (£42,854) and Love Churros London Ltd (£7,236). These are unsecured, interest-free, and not repayable within one year of the balance sheet date.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	40,925	39,302
Bank borrowings and overdrafts	29,880	95,229
Taxation and social security	37,585	10,474
Finance lease and HP contracts	8,396	-
Other creditors	8,189	-
Total	124,975	145,005


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	262,348	295,635
Other creditors	332,975	170,153
Total	595,323	465,788

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	341,371		170,153

10.	Pension commitments
	Contributions to defined contribution plans are expensed in the period to which they relate.

11.	Related party transactions
	The balances owed by Love Churros London Ltd and Love Churros Franchisee (Corporation ) Ltd is an associated company. The balance owed by Colicci Investments Ltd is a company wholly owned by the director of the company. The transactions with Rosie Colicci Ltd is also an associated company. Amounts owed by related undertakings comprise loans to Colicci Investments Ltd (£80,825), Love Churros Franchise (Corporation) Limited (£42,854) and Love Churros London Ltd (£7,236). These are unsecured, interest-free, and not repayable within one year of the balance sheet date.

11.

Related party transactions

The balances owed by Love Churros London Ltd and Love Churros Franchisee (Corporation ) Ltd is an associated company. The balance owed by Colicci Investments Ltd is a company wholly owned by the director of the company. The transactions with Rosie Colicci Ltd is also an associated company. 

Amounts owed by related undertakings comprise loans to Colicci Investments Ltd (£80,825), Love Churros Franchise (Corporation) Limited (£42,854) and Love Churros London Ltd (£7,236). These are unsecured, interest-free, and not repayable within one year of the balance sheet date.