ROSEMOUNT HOUSE LIMITED
CompanyLirnited hy Gu3raDtee
IndEpendentauditor's report to the membèrs of R05emount House Llmited
for Ihe
renrfpd 31 Match 2024
Qplnlon onthe financial 8tatemehts
We havè 8udlied Iha In8n¢lalstsEmenls ol Rosemounl Hovse knmiled lthe'oharflll forihe yearended 3f March 2024ththich
compris? Ihè 81atemènl OF fin?n4al acuvllltys Oncludlng incam¢ expEndllureacGQmt), slttement of flnartdal posltlon sralemeDt
of cE¥h 8nd rejaled notos. Includlno a summaryoF4Monlfirnnl accotsnttng poli*& The fJnand?I r¢portlng framÉwoTi< Ihal has
been OPF41ed h) Ihetrprap3rJtion15 app15¢able lawand Unlkd Klngdom Accounllng StaNtl8rds. includtng FRS 1027he Flnan¢ial
Rèportin9 8t8ndèrd appllr4bleIts the UKand ftepubllc of irelond Iunlhd Eangdom Sener8tlyAceept•d Accounting PraGUc¢).
Thls roporl Is madè 8olely10 Ihe t*wills members. as a body. In accordanee ￿1h Chapter3 ofparl 16 orth& Companies Ael
05. OUT audltwork h3s been undertaken 80 Ihatwe nilghlgtale to th& charily's mpmhers Ihose m8ltersw8 8tB tequlred to $18le
lo Ihom in an au(filoVs report and forno olhftrpunjose. To full￿1 8xiènt peTmllled by law. ￿ do not accept orassum¢
r¢sponslbllllyto¥nyone Csihgrihan the chorfiyand the ¢haDWs marnbg￿ 05 0 bodyi forouravdllwork, forlhls report, orfor U
cplnions ivg have fomied.
In ouropinion Ihe nnanclaislalEmenls:
Give 4 Irue and falrvlcwollhe 218te ol the chad1￿6 alfalr¥ as at 31 March 2024 and of ils Incomln9 r¢souice$and
appl1￿110￿ of résoure85. Includlng Its Incom? and o¥pan￿lture. f¢r iheyear IheD ended.,
14we besn prop8rjywepg￿d In p¢card8nr￿ Wlh Uniled KlngdDm GBneraftyAKepled A¢GOU￿rng Pr¥¢llce:
Hw8 be•n prepared In a¢cord?n¢¢ tyllh tha roqulrèrnonts ¢1thg ComponiesAcl 2006.
BaBT5 for opinion
Wec¢Thduthd ourau(Jll In BccordÈnoB Inlemaiiojwl SlendDrdson Authllng (UK) (1s￿ IUKII and oppNcaÈle18w. ChJr
r95ponaiblllll4s underiho¥e stBnd8rd8 ara I￿rIherda5crfbed In Ihe audilorf¥ responS￿nI1*C5 for the 4udllol Ihe finanGlal Slalemanls
secllon of ourreporL We arè Independent of the ¢h8rily In accordancowlh Ihe ethlc81 requtremenls Ihal are rnlevantla ouraudli of
lh• finBnclal slglemEnls ￿ ihe iIK. indudln9 the FEIC'S Ell)1￿1 Siandarrl and itte provlslDn5 pvalloble forsmall enllll05. In tho
clreum¥l8nces $¢loul below, and ivehavg (￿rI119d our olhpr ethleal T￿pu￿$1b1111[èE In accordan¢o Ihose raqutrem8nt8. We
bdleve Ih3t the 8udll wldene8vR hav8 oblolned15 5ulflcienl and appMpslal• to pmvlde a bos15 Iarouropl￿Q￿.
ConelusioN relatlrtg to goln9 coneArn
W• havo not￿ng ¢0 rfjpprt In r¢¥pe¢l of Ihe following mall•rs tn r81oUon lo wthlch ISAS IUJQ requlra us lo report lo you Ithere:
The INslaas' UEe of Ihegoln9 concam bgs]8of ac¢ouniing In tho Pf8PifdllJn of lh8 ItnanGlal slatem4rJis l¥ nDt
•pproprfaio; Of
Th8 Iwstoes hava nJtdi8eloi•d In Iha fin2nclal slalernenls 8ny Idttnlified m8terlBI uncertatntles Ih¥l may¢?slslorri17o8nl
doubt aboui th8 ¢hadiws abllltylo ￿ntinU¢ tc aEtopi the ooTng concem bJ5ts ol aGcounllng fora perfDd of al leasl Iwa5ve
monlhs frc4n thè dal8wh¢n Ihe flnanctal 8141emenl¥ are aulhorised for15￿e.
Otherlnttsrniauon
The olher Infomi81ion comprfses Ihe Infom￿UO￿ Includetl In Uie?nnual ieporL olh•rihan Ihel1na￿1Dy slBleffl¥nt8 end our4udtoP¥
r8pprtther8on. The INslee8 8re resPOn9I1 lè forth8 other InlDmallon. OuropJnk)B on thg finand31 stalernanls does rol cov•r thè
Othprlnfoyfflailc￿ and. ￿8￿1 io tho extsnl oiherK7se explkllly gt81Od in oUrrep￿t, ivedo nolexwosg anyfomi of assuroftrye
eonctuslort thereor
In conne¢UonvAlh auraucni orvi¢ financl81 slaltments. ourresponslbllliyls lo read Ihe olherlnlonmaiion and. In dilng so. cottslder
ivhelherihe InforrnBlion Is Ma*rf￿lY Incon5151enlwih the flnanGI81 Swements orourknDvAedoe obialned in the ouditorolhervAs
eppeÉTs lo be materIaUy mlsslgied. IfwB IdentilyEuch Malert￿ lncons1slen￿es or8pparenl maieri21 mls51atemenL%, w8 ar
requlred lo deleFmln2 vthelh8r ￿er9 Is a malgFlal rnls$tat¥mBnl In iho Ijnan￿￿1 ¥lal¢menig cr8 material Thl%18temenl of lh8 ciher
InfoTmallon.11, based on Ihg workwo have perf¢nned. wo conclude that there18 8 matorTal mTfjslalomenl of Ih12 Inlormabon, we are
requlrect to Trportthdl I•¢L
We bava nolhlng to Rport In Ihls Ko•rd.

ROSEMOUNT HOUSE LI￿￿ED
Gompany Llmlted byGuarante
Independentauditor's roportto Ihe m8rnb8rs of Rosemtsunt House Llmlted
for Ihe yearended 81 MarGh 2024
Oplnlon5 Qn othèrmaftors prasEribod bythe CoJnpanlOEAet 2006
tm ouroplnlon. based on the wrftundertaken In the coursE Df Ihp audi
The In1gm￿￿OTr glvgn In thé INslees' repori fwlhe financlalyear forvthlch thefhwtb￿a1 8tsieM¢nls are prepared 15
¢on51slentvAlh th6 finandal statements; and
Tho bwstees. r8POrt hos b￿￿ w¢p8red In 8LXOTd8nc• Valhap￿0$￿Ie le9al roqulremeDt5.
Matters on whirth wa ar• r•qulr@dto report byÉ%ceptlon
In the lighl of kno￿8￿4& and undetstsnd1￿ll ofthn thority and118 ertvtronmont cbialned In lh¢ ¢ouJEe oflhe 8vdh.vm bav¢ n)L
Idenllfled materfol mts514temenLs in lhe1A￿tÉeS, rèport.
W¢ have n¢lhlng lo report In re5P2GI ol Ihe TolluvAng maller5 In relaltcn iowhlch the Comp￿109 A¢12006 requtres ￿ Io T8POrt Io
you Sf, In ouropinion:
Adequale ￿￿o[￿￿n9 have notbe?n k*pk or ￿lUMS ￿equatef0r ouraufjilhave nol rccElvetlfmm branohe8
nol ¥tslled by u4 or
The ftnanGlal s14temen15 are nol in aoreem&nti%llh IhÈoceounlkng reaord5 or relumtr. or
Cgrtaln dlsclojuroy of tnjslees, remunerdiion $pe¢ifw5 by laware not mad¢: or
W¢ h8vo llDltecoIved all IhB Inlonitollon and explanaiions ive requlro forouraudli: or
The INsteesware nol enuiled lo preparè lh8 finantyal siatemonls In prGordgn¢e wlh ih& Èmall c¢Mpanles réglme ond
lake 3dvanlag8 ol Ihe5malE comp8nW exempl10￿ in preparfng lh2 d1￿clDFs, raport and from IhB raquirernanl to Prepare a
$lrategtcoport.
Respunsibilitlos of trustpps
As axplalned mor? fully In Ihe 1ruste￿* fospDnslblllti08 stsiemenis, Iho trualee$ (vthc¢¢re a130 the theelorsf(Yth8 pwpos85 or
¢ompany law) are rnsponskbl? forlhe WEPtraUon oltho fin8nclo1 $14lemen19 and lor belng s811sfled IhBttheyuTtr8a truo ar]cl falr
vlew, and lorauch Intemil conlrolas tho Irus1¢¢8 d¢i¢milna l¥ rteEeBJary ta emable th¢ PTepsration of fin￿LIa1 slalqmonls that wa
ffee fmm matevBI rnlssl3tèmafit, vthelhorduE lo fraud gr effw.
In prepgrfnu Ihe fman¢ial #ialgrnenl£, th• Irustqqs arere5pcnslblg lar¥B8&91rtg Iho chBrfV$ abmlly lo ¢onbnue#g 8 lloing ￿M¢em,
1113tlaBlng. as applle41ble, m8118rs rdated lo going concem pnd uslng Ihe g¢lng contem basls o13ccountlng unless lh8 Irusiees
ellhwlnlend lo NquiElolts thè ¢h8rfilyorlo cease opwglt£n8, or have n) re8llstlc allernalive bul lo do SD.
Audlior $ reaponsltsllitias forthe audlt olthe ftnonGi?18talom¢nl$
Our ObJec￿veS ale to obtaln r¢Hsonablèassurance4btsul vthelherlhe fin8nc181 slalem•nls as a¥ll￿re are I￿E from mulerl8J
mlssl8lemenl. vthplh?rdug lo fRud orerror. and lo ￿83U& an audllorfs r¢port Ihal InGtudes Quropinitsn. Reasonob12 4Ssurallc•15
hlgh level ¢f8ssur8ncc, butls nola 9U8rnnlep Ihat an audllcanduGled In accordancg vllh ISA$ (UK) vnll a1￿y$ dalgcl g rna19rfal
ml¥slotement wh4n Ileyjsts. m15s￿lemen18 CaAJliSO from fraud Lf ert¢r8nd ao con5Ed8red m8leri?I11, irtdivldually orln
ag9regak, Lhey could r¢agonabtybe ¢X￿cl¢d lo Innuence lh8 6conomlc d8clsl¢n5 of usern lak2n Dn Ihe ba8la of thes& ItnunG5ul
slolements.
partof an 8udlLln 4¢CCTd8nc• ￿41￿ ISAS (iJK), wè ax•r£ls• prof•sslonallud9emEnl wnd maknl¥ln prol49410ft416¢epll¢lsm
Ihraughout the audiL W8 als
Idpnllfy atKI assesg Ibe rfslis ofmBleripl rnisstat8m8nlof Ihe fln￿OI￿1 8tDlemEnl8. %thelh8rdu6 lo fmud or¢rror.
and perfomi audltpmcedu¢e9 ie5ponslv¢ to IhD5e risk9, end obtain auditwldBnGe Ih#llssuifi¢lEnland apprnpTlalo io
providg 8 baats forouroplnl¢)n, Tho rfsk ofnoldeiecuny a rnaleriol rnlssialemeni resulting from frdud Is Ilgherlhen for¢n•
r•sullinll from èrrar. as fraud maylnvolve¢ollusloni lorgBry. Inteolbnpl omisslon, misrepresenlatiuns, orlhe overrfda or
Iniem81 controls.
Oblaln an unde￿13nd[fig ollnlerrAI conlrol relevarl lo Ihaaudllkn 0￿er10 desl9n 8vdl procedur05 Ihatara gpproprlale
Ihe elrcum51ances, but notfarlhs pu￿D3e olexpTeB51ng an oplnlon on the olfe￿Ivene6￿ of Intemal ¢onltol.
Evaluatè Ihp approplalene8a of Bceounllng PQticies L*6d and the reBsonablene$8 of a¢¢ountit)g esilffialas relatad
&18¢1osur6s made by IhB INate#&

ROSEMOUNT HOUSE LIMffED
Company Llmlled hy Gullrante¢
jndependentaudito￿S report to the rnembers of Rosemount House Lin]ited
for the
ar￿ded 31 M3tch 2024
C¢)nclude on the oppmprf8w8ss ol Ihe trust￿, usè of golng concern bB51s ofaccounllftu and, baÈÈd on Iha audll
evidence abla1n￿, vtheihera material uneertalnty2xlsls related lo eveois or can&iltans Ihai may ¢a$i $19rtlQunidoubl on
Ihe ¢hanVsabirrty io Gonlinu& asa gelng concorn. If wts cer)clude thaia material un¢ertalnly exlsts, 4ra r¢qulrod to drnw
attenllon ITr tswau¢frtofs report lo Ihe related dls¢lDsures In ihè financtal siai8mefitE or, if such dlsclosures arélfiadequale.
lo modlfy our opink￿. Ouf cDnduslon5 based on the audli eviden￿ oblalnEd wp io Ihe dttiè of our audiiarf5 repDtL
HoMEvor. [￿lUre av￿1$ 0¢ etsndllions mov e#uÈè thè th•5fv10 cea5elo ¢ontlnue as a *¢lnHeoneef
Ev4luale the overall p￿sentatIon. slwttluro coniÈnl ol IhE tlnanGTal $lalefflen15. 1￿ClUdin￿ tlie dlsclosvrtts. andNthelh2r
the fjnancial slal8men15represenl Ihe undeitylng lrnnsacltons 8nd avenls in a manner thalaGh1￿es f8lrpres8nlallon.
W¢ cornrnunlc￿c vAlh Ih05e dwrged vAlh oovem4neè leQaTdlrtg, arn¢ng Olhrmots4rn. plarbned s¢ope and tlmlro ufth8a(tdlt
slsnltl¢ant¥udli flndlnss. Ineludlng any£lgn(Theant doflclon¢lgs )n Inl¢mal control ihaiwe IdeA￿ty durlng ouraudlt.
Jome5
n8dy FCA (S•nlor8latutoryAudltOT)
For
J8mas
Co Lld
Chartered a¢G¢unlanl a staluiory&udlior
UnltA1. Bau¢l￿r Buslnesy Sludlos
Glenmachan Plaoe
B8ifBHI
BT12 6aH
onb