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Company Registration No. 08162464 (England and Wales)
Rocha Suit Limited Unaudited accounts for the year ended 31 July 2023
Rocha Suit Limited Unaudited accounts Contents
Page
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Rocha Suit Limited Company Information for the year ended 31 July 2023
Director
J Y Y Rocha Lee
Company Number
08162464 (England and Wales)
Registered Office
First Floor 66 High Street Rickmansworth Hertfordshire WD3 1AJ
Accountants
Anthony Daniel Associates 10 Julian Place London E14 3AT
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Rocha Suit Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,889 
6,002 
Current assets
Debtors
29,290 
23,540 
Cash at bank and in hand
30,609 
22,794 
59,899 
46,334 
Creditors: amounts falling due within one year
(38,538)
(28,258)
Net current assets
21,361 
18,076 
Total assets less current liabilities
25,250 
24,078 
Creditors: amounts falling due after more than one year
(15,102)
(23,339)
Provisions for liabilities
Deferred tax
(303)
(303)
Net assets
9,845 
436 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,844 
435 
Shareholders' funds
9,845 
436 
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 April 2024 and were signed on its behalf by
J Y Y Rocha Lee Director Company Registration No. 08162464
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Rocha Suit Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Rocha Suit Limited is a private company, limited by shares, registered in England and Wales, registration number 08162464. The registered office is First Floor 66 High Street, Rickmansworth, Hertfordshire, WD3 1AJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Rocha Suit Limited Notes to the Accounts for the year ended 31 July 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
11,316 
8,882 
20,198 
Additions
- 
110 
110 
At 31 July 2023
11,316 
8,992 
20,308 
Depreciation
At 1 August 2022
6,702 
7,494 
14,196 
Charge for the year
1,713 
510 
2,223 
At 31 July 2023
8,415 
8,004 
16,419 
Net book value
At 31 July 2023
2,901 
988 
3,889 
At 31 July 2022
4,614 
1,388 
6,002 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
29,290 
23,540 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,237 
8,237 
Trade creditors
9,303 
2,195 
Taxes and social security
14,346 
11,536 
Other creditors
3,839 
3,745 
Loans from directors
1,211 
1,108 
Accruals
1,602 
1,437 
38,538 
28,258 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
15,102 
23,339 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Controlling party
The ultimate controlling party is Mrs. J Y Y Rocha Lee, who is the sole director and holds hundred percent of the company shares.
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Rocha Suit Limited Notes to the Accounts for the year ended 31 July 2023
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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