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REGISTERED NUMBER: 08366706 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JANUARY 2024

FOR

ROSETTA LANDSCAPE DESIGN LIMITED

ROSETTA LANDSCAPE DESIGN LIMITED (REGISTERED NUMBER: 08366706)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROSETTA LANDSCAPE DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JANUARY 2024







DIRECTORS: A B Pickering
Mrs R C J Pickering





REGISTERED OFFICE: 3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED





REGISTERED NUMBER: 08366706 (England and Wales)





ACCOUNTANTS: CGA
Chartered Certified Accountants
3 & 4 Park Court
Riccall Road
Escrick
York
North Yorkshire
YO19 6ED

ROSETTA LANDSCAPE DESIGN LIMITED (REGISTERED NUMBER: 08366706)

STATEMENT OF FINANCIAL POSITION
31ST JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,633 11,178

CURRENT ASSETS
Stocks 799 3,359
Debtors 5 26,035 40,360
Cash at bank and in hand 155,189 159,668
182,023 203,387
CREDITORS
Amounts falling due within one year 6 34,003 41,622
NET CURRENT ASSETS 148,020 161,765
TOTAL ASSETS LESS CURRENT LIABILITIES 156,653 172,943

CREDITORS
Amounts falling due after more than one year 7 (20,724 ) (29,834 )

PROVISIONS FOR LIABILITIES (926 ) (1,171 )
NET ASSETS 135,003 141,938

CAPITAL AND RESERVES
Called up share capital 50 50
Capital redemption reserve 50 50
Retained earnings 134,903 141,838
SHAREHOLDERS' FUNDS 135,003 141,938

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2024 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.

ROSETTA LANDSCAPE DESIGN LIMITED (REGISTERED NUMBER: 08366706)

STATEMENT OF FINANCIAL POSITION - continued
31ST JANUARY 2024


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 3rd April 2024 and were signed on its behalf by:




A B Pickering - Director



Mrs R C J Pickering - Director


ROSETTA LANDSCAPE DESIGN LIMITED (REGISTERED NUMBER: 08366706)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JANUARY 2024

1. STATUTORY INFORMATION

Rosetta Landscape Design 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.

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.

Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income is recognised once the relevant stage of service has been completed and where it is probable that cash will be received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Work in progress
Work in progress is accounted for as the net income multiplied by the percentage complete at the year end.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

ROSETTA LANDSCAPE DESIGN LIMITED (REGISTERED NUMBER: 08366706)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JANUARY 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1st February 2023 20,950 1,959 15,931 38,840
Additions - 674 - 674
At 31st January 2024 20,950 2,633 15,931 39,514
DEPRECIATION
At 1st February 2023 14,321 618 12,723 27,662
Charge for year 1,657 504 1,058 3,219
At 31st January 2024 15,978 1,122 13,781 30,881
NET BOOK VALUE
At 31st January 2024 4,972 1,511 2,150 8,633
At 31st January 2023 6,629 1,341 3,208 11,178

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,064 30,557
Other debtors 4,971 9,803
26,035 40,360

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 397 148
Taxation and social security 22,031 29,899
Other creditors 1,575 1,575
34,003 41,622

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 20,724 29,834

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year under review, members of key management personnel received loans from the company which are interest free and repayable on demand.

The company made advances totalling £3,215 (2023 - £18,752) and this was offset by credits totalling £7,263 (2023 - £13,057).

At the balance sheet date, the amount owed to the company was £1,279 (2023 - £5,327) and is included within other debtors.