Registered number
06258504
Rozana Limited
Filleted Accounts
30 September 2022
Rozana Limited
Registered number: 06258504
Balance Sheet
as at 30 September 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 49,898 46,764
Current assets
Stocks 6,525 7,175
Cash at bank and in hand 129,327 138,642
135,852 145,817
Creditors: amounts falling due within one year 4 (857,045) (913,343)
Net current liabilities (721,193) (767,526)
Net liabilities (671,295) (720,762)
Capital and reserves
Called up share capital 20,500 20,500
Share premium 344,500 344,500
Profit and loss account (1,036,295) (1,085,762)
Shareholders' funds (671,295) (720,762)
The directors are 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 directors acknowledge their 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.
O Banurji
Director
Approved by the board on 30 September 2023
Rozana Limited
Notes to the Accounts
for the year ended 30 September 2022
1 Accounting policies
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
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 20 17
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2021 325,581 167,067 492,648
Additions - 22,783 22,783
At 30 September 2022 325,581 189,850 515,431
Depreciation
At 1 October 2021 298,888 146,996 445,884
Charge for the year 10,075 9,574 19,649
At 30 September 2022 308,963 156,570 465,533
Net book value
At 30 September 2022 16,618 33,280 49,898
At 30 September 2021 26,693 20,071 46,764
4 Creditors: amounts falling due within one year 2022 2021
£ £
Bank loans and overdrafts 27,000 30,000
Trade creditors - 302
Taxation and social security costs 43,663 9,550
Other creditors 786,382 873,491
857,045 913,343
5 Other information
Rozana Limited is a private company limited by shares and incorporated in England. Its registered office is:
4-8 Kingston Hill
Kingston Upon Thames
Surrey
KT2 7NH
Rozana Limited 06258504 false 2021-10-01 2022-09-30 2022-09-30 VT Final Accounts April 2022 O Banurji No description of principal activity 06258504 2020-10-01 2021-09-30 06258504 core:WithinOneYear 2021-09-30 06258504 core:ShareCapital 2021-09-30 06258504 core:SharePremium 2021-09-30 06258504 core:RetainedEarningsAccumulatedLosses 2021-09-30 06258504 2021-10-01 2022-09-30 06258504 bus:PrivateLimitedCompanyLtd 2021-10-01 2022-09-30 06258504 bus:AuditExempt-NoAccountantsReport 2021-10-01 2022-09-30 06258504 bus:Director40 2021-10-01 2022-09-30 06258504 core:LandBuildings 2021-10-01 2022-09-30 06258504 core:PlantMachinery 2021-10-01 2022-09-30 06258504 countries:England 2021-10-01 2022-09-30 06258504 bus:FRS102 2021-10-01 2022-09-30 06258504 bus:FullAccounts 2021-10-01 2022-09-30 06258504 2022-09-30 06258504 core:WithinOneYear 2022-09-30 06258504 core:ShareCapital 2022-09-30 06258504 core:SharePremium 2022-09-30 06258504 core:RetainedEarningsAccumulatedLosses 2022-09-30 06258504 core:LandBuildings 2022-09-30 06258504 core:PlantMachinery 2022-09-30 06258504 2021-09-30 06258504 core:LandBuildings 2021-09-30 06258504 core:PlantMachinery 2021-09-30 iso4217:GBP xbrli:pure