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REGISTERED NUMBER: 14139475 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JUNE 2023 TO 31 OCTOBER 2023

FOR

J ROSE CONSULTANCY LTD.

J ROSE CONSULTANCY LTD. (REGISTERED NUMBER: 14139475)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J ROSE CONSULTANCY LTD.

COMPANY INFORMATION
FOR THE PERIOD 1 JUNE 2023 TO 31 OCTOBER 2023







DIRECTOR: Ms J L Rose





SECRETARY: Ms J L Rose





REGISTERED OFFICE: Apartment 50 Block D
12 Pollard Street
Manchester
M4 7AQ





REGISTERED NUMBER: 14139475 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

J ROSE CONSULTANCY LTD. (REGISTERED NUMBER: 14139475)

BALANCE SHEET
31 OCTOBER 2023

31.10.23 31.5.23
Notes £    £   
CURRENT ASSETS
Debtors 4 13,719 12,357
Cash at bank 41,560 26,674
55,279 39,031
CREDITORS
Amounts falling due within one year 5 41,775 23,671
NET CURRENT ASSETS 13,504 15,360
TOTAL ASSETS LESS CURRENT LIABILITIES 13,504 15,360

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 13,503 15,359
SHAREHOLDERS' FUNDS 13,504 15,360

J ROSE CONSULTANCY LTD. (REGISTERED NUMBER: 14139475)

BALANCE SHEET - continued
31 OCTOBER 2023


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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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.

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

The financial statements were approved by the director and authorised for issue on 29 January 2024 and were signed by:





Ms J L Rose - Director


J ROSE CONSULTANCY LTD. (REGISTERED NUMBER: 14139475)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 JUNE 2023 TO 31 OCTOBER 2023

1. STATUTORY INFORMATION

J Rose Consultancy Ltd. 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.

Going concern
As the director intends to wind up the company in the foreseeable future the going concern basis for preparing the financial statements is not considered appropriate.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
When the outcome of a transaction can be estimated reliably, turnover from computer consultancy is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.on

Taxation
Taxation for the period 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.


J ROSE CONSULTANCY LTD. (REGISTERED NUMBER: 14139475)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 JUNE 2023 TO 31 OCTOBER 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.5.23
£    £   
Trade debtors 13,719 12,150
VAT - 207
13,719 12,357

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.5.23
£    £   
Corporation tax 26,479 13,063
Directors' current accounts 11,797 7,452
Accruals and deferred income 3,499 3,156
41,775 23,671

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.23 31.5.23
value: £    £   
1 Ordinary £1 1 1