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Registered number: 11983118
Rosart Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
LK & Associates Limited
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Rosart Holdings Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Rosart Holdings Limited for the year ended 31 March 2023 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Rosart Holdings Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Rosart Holdings Limited and state those matters that we have agreed to state to the director of Rosart Holdings Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosart Holdings Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Rosart Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rosart Holdings Limited . You consider that Rosart Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Rosart Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
LK & Associates Limited
08/11/2023
LK & Associates Limited
ICAEW Chartered Accountants
2a High Street
Thames Ditton
KT7 0RY
Page 1
Page 2
Balance Sheet
Registered number: 11983118
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,661 2,003
2,661 2,003
CURRENT ASSETS
Debtors 6 9,091 8,546
Cash at bank and in hand 180,703 177,324
189,794 185,870
Creditors: Amounts Falling Due Within One Year 7 (81,290 ) (94,174 )
NET CURRENT ASSETS (LIABILITIES) 108,504 91,696
TOTAL ASSETS LESS CURRENT LIABILITIES 111,165 93,699
PROVISIONS FOR LIABILITIES
Deferred Taxation (506 ) (381 )
NET ASSETS 110,659 93,318
CAPITAL AND RESERVES
Called up share capital 8 4,214 4,214
Share premium account 8,111 8,111
Profit and Loss Account 98,334 80,993
SHAREHOLDERS' FUNDS 110,659 93,318
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Page 3
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S Connor
Director
08/11/2023
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Rosart Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11983118 . The registered office is 2A High Street, Thames Ditton, Surrey, KT7 0RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 33.33%
Computer Equipment 33.33%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Prior Period Adjustment
A repayment of a directors loan of £40,000 was incorrectly treated as dividends in the previous financial statements. This has been corrected in the comparative of these financial statements.
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5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2022 4,588
Additions 1,951
As at 31 March 2023 6,539
Depreciation
As at 1 April 2022 2,585
Provided during the period 1,293
As at 31 March 2023 3,878
Net Book Value
As at 31 March 2023 2,661
As at 1 April 2022 2,003
6. Debtors
2023 2022
as restated
£ £
Due within one year
Other debtors 9,091 8,546
9,091 8,546
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 2,231 6,104
Other creditors 542 2,262
Taxation and social security 78,517 85,808
81,290 94,174
8. Share Capital
2023 2022
as restated
£ £
Allotted, Called up and fully paid 4,214 4,214
Page 5