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REGISTERED NUMBER: 10106545 (England and Wales)












ROSENIGHT LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2023






ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSENIGHT LIMITED

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Ms C A Paouros





REGISTERED OFFICE: The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB





REGISTERED NUMBER: 10106545 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 43,396 55,271

CURRENT ASSETS
Debtors 5 16,049 6,309
Cash at bank 18,264 -
34,313 6,309
CREDITORS
Amounts falling due within one year 6 24,068 7,719
NET CURRENT ASSETS/(LIABILITIES) 10,245 (1,410 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,641

53,861

CREDITORS
Amounts falling due after more than one
year

7

39,107

45,203
NET ASSETS 14,534 8,658

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 14,533 8,657
SHAREHOLDERS' FUNDS 14,534 8,658

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Balance Sheet - continued
30 April 2023


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

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

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





Ms C A Paouros - Director


ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

Rosenight Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3. EMPLOYEES AND DIRECTORS

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

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 1,995 61,315 15,342 78,652
Additions 529 - 2,208 2,737
At 30 April 2023 2,524 61,315 17,550 81,389
DEPRECIATION
At 1 May 2022 499 15,328 7,554 23,381
Charge for year 506 11,497 2,609 14,612
At 30 April 2023 1,005 26,825 10,163 37,993
NET BOOK VALUE
At 30 April 2023 1,519 34,490 7,387 43,396
At 30 April 2022 1,496 45,987 7,788 55,271

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,506 -
Other debtors - 3,766
Prepayments and accrued income 2,543 2,543
16,049 6,309

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 6,096 6,096
Tax 10,977 -
VAT 4,620 -
Directors' loan accounts 1,300 393
Accrued expenses 1,075 1,230
24,068 7,719

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 39,107 45,203

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

9. RESERVES
Retained
earnings
£   

At 1 May 2022 8,657
Profit for the year 17,876
Dividends (12,000 )
At 30 April 2023 14,533