Registered number
01441570
Smokerose Limited
Filleted Accounts
31 December 2023
Smokerose Limited
Registered number: 01441570
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Current assets
Debtors 4 (3,048) (563)
Cash at bank and in hand 34,320 46,176
31,272 45,613
Creditors: amounts falling due within one year 5 (341) (288)
Net current assets 30,931 45,325
Net assets 30,931 45,325
Capital and reserves
Called up share capital 5 5
Profit and loss account 30,926 45,320
Shareholders' funds 30,931 45,325
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Tweedy
Director
Approved by the board on 24 April 2024
Smokerose Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023 110
At 31 December 2023 110
Depreciation
At 1 January 2023 110
At 31 December 2023 110
Net book value
At 31 December 2023 -
4 Debtors 2023 2022
£ £
Trade debtors (3,048) (563)
5 Creditors: amounts falling due within one year 2023 2022
£ £
Taxation and social security costs 52 -
Other creditors 289 288
341 288
6 Other information
Smokerose Limited is a private company limited by shares and incorporated in England. Its registered office is:
31 Clarendon Square
Leamington Spa
Warwickshire
CV32 5QX
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