IRIS Accounts Production v23.4.0.336 07775923 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh077759232022-11-30077759232023-11-30077759232022-12-012023-11-30077759232021-11-30077759232021-12-012022-11-30077759232022-11-3007775923ns15:EnglandWales2022-12-012023-11-3007775923ns14:PoundSterling2022-12-012023-11-3007775923ns10:Director12022-12-012023-11-3007775923ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3007775923ns10:SmallEntities2022-12-012023-11-3007775923ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3007775923ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3007775923ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3007775923ns10:FullAccounts2022-12-012023-11-3007775923ns10:OrdinaryShareClass12022-12-012023-11-3007775923ns10:Director22022-12-012023-11-3007775923ns10:RegisteredOffice2022-12-012023-11-3007775923ns5:CurrentFinancialInstruments2023-11-3007775923ns5:CurrentFinancialInstruments2022-11-3007775923ns5:ShareCapital2023-11-3007775923ns5:ShareCapital2022-11-3007775923ns5:RetainedEarningsAccumulatedLosses2023-11-3007775923ns5:RetainedEarningsAccumulatedLosses2022-11-3007775923ns5:PlantMachinery2022-12-012023-11-3007775923ns5:ComputerEquipment2022-12-012023-11-3007775923ns5:LandBuildings2022-11-3007775923ns5:PlantMachinery2022-11-3007775923ns5:ComputerEquipment2022-11-3007775923ns5:LandBuildings2022-12-012023-11-3007775923ns5:LandBuildings2023-11-3007775923ns5:PlantMachinery2023-11-3007775923ns5:ComputerEquipment2023-11-3007775923ns5:LandBuildings2022-11-3007775923ns5:PlantMachinery2022-11-3007775923ns5:ComputerEquipment2022-11-3007775923ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3007775923ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-3007775923ns10:OrdinaryShareClass12023-11-30
REGISTERED NUMBER: 07775923 (England and Wales)

















Unaudited Financial Statements

for the Year Ended 30 November 2023

for

Rosybee Limited

Rosybee Limited (Registered number: 07775923)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Rosybee Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs R Rollings
P B Rollings





REGISTERED OFFICE: Woodside House
Maypole
Monmouth
Monmouthshire
NP25 5QH





REGISTERED NUMBER: 07775923 (England and Wales)





ACCOUNTANTS: Aspen Waite South Ltd
Boston House
Grove Business Park
Wantage
Oxfordshire
OX12 9FF

Rosybee Limited (Registered number: 07775923)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 226,477 229,080

CURRENT ASSETS
Stocks 8,598 7,894
Debtors 5 278 989
Cash at bank 11,355 5,962
20,231 14,845
CREDITORS
Amounts falling due within one year 6 233,183 240,513
NET CURRENT LIABILITIES (212,952 ) (225,668 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,525

3,412

PROVISIONS FOR LIABILITIES 1,860 -
NET ASSETS 11,665 3,412

CAPITAL AND RESERVES
Called up share capital 7 80 80
Retained earnings 11,585 3,332
SHAREHOLDERS' FUNDS 11,665 3,412

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 April 2024 and were signed on its behalf by:



Mrs R Rollings - Director


Rosybee Limited (Registered number: 07775923)

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

1. STATUTORY INFORMATION

Rosybee 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Plant and machinery - 20% on reducing balance
Computer equipment - 33.33% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Rosybee Limited (Registered number: 07775923)

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

4. TANGIBLE FIXED ASSETS
Freehold Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 December 2022 216,687 15,955 2,032 234,674
Additions - - 191 191
At 30 November 2023 216,687 15,955 2,223 234,865
DEPRECIATION
At 1 December 2022 - 5,425 169 5,594
Charge for year - 2,106 688 2,794
At 30 November 2023 - 7,531 857 8,388
NET BOOK VALUE
At 30 November 2023 216,687 8,424 1,366 226,477
At 30 November 2022 216,687 10,530 1,863 229,080

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 278 989

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Taxation and social security 1,472 -
Other creditors 231,711 240,513
233,183 240,513

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
80 Ordinary £1 80 80