Company registration number 14044669 (England and Wales)
ROSA TUTORING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023
PAGES FOR FILING WITH REGISTRAR
ROSA TUTORING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ROSA TUTORING LIMITED (REGISTERED NUMBER: 14044669)
BALANCE SHEET
AS AT
30 APRIL 2023
30 April 2023
- 1 -
2023
Notes
£
£
Fixed assets
Tangible assets
3
8,528
Current assets
Debtors
4
299
Cash at bank and in hand
9,725
10,024
Creditors: amounts falling due within one year
5
(14,486)
Net current liabilities
(4,462)
Total assets less current liabilities
4,066
Provisions for liabilities
(1,620)
Net assets
2,446
Capital and reserves
Called up share capital
100
Profit and loss reserves
2,346
Total equity
2,446
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
For the financial period ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and signed by the director and authorised for issue on 11 August 2023
Mrs B Cecil
Director
ROSA TUTORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2023
- 2 -
1
Accounting policies
Company information
Rosa Tutoring Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2, Second Floor North, The Fitted Rigging House, Anchor Wharf, The Historic Dockyard, Chatham, Kent, ME4 4TZ.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover represents invoiced sales of goods and services.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.4
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
1.5
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
ROSA TUTORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 APRIL 2023
- 3 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the period was:
2023
Number
Total
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 13 April 2022
Additions
5,169
5,958
11,127
At 30 April 2023
5,169
5,958
11,127
Depreciation and impairment
At 13 April 2022
Depreciation charged in the period
1,204
1,395
2,599
At 30 April 2023
1,204
1,395
2,599
Carrying amount
At 30 April 2023
3,965
4,563
8,528
4
Debtors
2023
Amounts falling due within one year:
£
Other debtors
299
5
Creditors: amounts falling due within one year
2023
£
Taxation and social security
2,413
Other creditors
12,073
14,486