1 April 2023 false No description of principal activity Taxfiler 2024.4 11932411business:PrivateLimitedCompanyLtd2023-04-012024-03-31 119324112023-03-31 119324112023-04-012024-03-31 11932411business:AuditExempt-NoAccountantsReport2023-04-012024-03-31 11932411business:AbridgedAccounts2023-04-012024-03-31 119324112024-03-31 11932411business:Director12023-04-012024-03-31 11932411business:RegisteredOffice2023-04-012024-03-31 119324112023-03-31 11932411core:WithinOneYear2024-03-31 11932411core:WithinOneYear2023-03-31 11932411core:AfterOneYear2024-03-31 11932411core:AfterOneYear2023-03-31 11932411core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 11932411core:ShareCapitalcore:PreviouslyStatedAmount2023-03-31 11932411core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 11932411core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-03-31 11932411core:PreviouslyStatedAmount2024-03-31 11932411core:PreviouslyStatedAmount2023-03-31 11932411business:SmallEntities2023-04-012024-03-31 11932411countries:EnglandWales2023-04-012024-03-31 11932411core:ComputerEquipment2023-04-012024-03-31 11932411business:OrdinaryShareClass12023-04-012024-03-31 11932411business:OrdinaryShareClass12022-04-012023-03-31 119324112022-04-012023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 11932411 (England and Wales)
Rochas Ltd Unaudited accounts for the year ended 31 March 2024
Rochas Ltd Unaudited accounts Contents
Page
- 2 -
Rochas Ltd Company Information for the year ended 31 March 2024
Director
Mr Milton Bruno Da Silva Rocha
Company Number
11932411 (England and Wales)
Registered Office
20-22 Wenlock Road London N1 7GU United Kingdom
Accountants
Virtue Accounting Limited 53 Warwick Street Coventry CV5 6ET
- 3 -
Rochas Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,777 
406 
Investments
16,686 
9,782 
18,463 
10,188 
Current assets
Debtors
29,820 
19,140 
Cash at bank and in hand
264,562 
153,831 
294,382 
172,971 
Creditors: amounts falling due within one year
(69,666)
(34,527)
Net current assets
224,716 
138,444 
Total assets less current liabilities
243,179 
148,632 
Creditors: amounts falling due after more than one year
(15,075)
(21,217)
Provisions for liabilities
Deferred tax
(444)
- 
Net assets
227,660 
127,415 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
227,650 
127,405 
Shareholders' funds
227,660 
127,415 
For the year ending 31 March 2024 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 22 May 2024 and were signed on its behalf by
Mr Milton Bruno Da Silva Rocha Director Company Registration No. 11932411
- 4 -
Rochas Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Rochas Ltd is a private company, limited by shares, registered in England and Wales, registration number 11932411. The registered office is 20-22 Wenlock Road, London, N1 7GU, United Kingdom.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% Straight Line
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Rochas Ltd Notes to the Accounts for the year ended 31 March 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2023
5,127 
Additions
2,666 
Disposals
(749)
At 31 March 2024
7,044 
Depreciation
At 1 April 2023
4,721 
Charge for the year
1,295 
On disposals
(749)
At 31 March 2024
5,267 
Net book value
At 31 March 2024
1,777 
At 31 March 2023
406 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
6
Loans to directors
Movements on directors' loan accounts represents timing differences between amounts owed, and payments made to, directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed by the company to Mr M Rocha was £3,791, a movement of £802 from £4,593 owed by the company at the beginning of the period. Interest has not been charged on these balances and no guarantees have been provided by either the company or the directors.
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -