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REGISTERED NUMBER: SC687127 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023

FOR

SWEET ROSIE JEWELLERY LTD

SWEET ROSIE JEWELLERY LTD (REGISTERED NUMBER: SC687127)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


SWEET ROSIE JEWELLERY LTD (REGISTERED NUMBER: SC687127)

ABRIDGED BALANCE SHEET
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 9,000

CURRENT ASSETS
Cash at bank and in hand 14,136 20,019

CREDITORS
Amounts falling due within one year 10,747 10,540
NET CURRENT ASSETS 3,389 9,479
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,389

18,479

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 9,387 18,477
9,389 18,479

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

SWEET ROSIE JEWELLERY LTD (REGISTERED NUMBER: SC687127)

ABRIDGED BALANCE SHEET - continued
31 January 2023



The financial statements were approved by the director and authorised for issue on 6 October 2023 and were signed by:





Miss R Morrison - Director


SWEET ROSIE JEWELLERY LTD (REGISTERED NUMBER: SC687127)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Sweet Rosie Jewellery Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC687127

Registered office: 22 Backbrae Street Kilsyth
Glasgow
United Kingdom
Lanarkshire
G65 0NH

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

SWEET ROSIE JEWELLERY LTD (REGISTERED NUMBER: SC687127)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 January 2023

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2022
and 31 January 2023 12,000
AMORTISATION
At 1 February 2022 3,000
Amortisation for year 3,000
At 31 January 2023 6,000
NET BOOK VALUE

At 31 January 2023 6,000
At 31 January 2022 9,000