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Registered Number: 11699905
England and Wales

 

 

 

ROSARYA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director Adnan Sheikh Mahmood
Registered Number 11699905
Registered Office Gorillas, Ground Floor Shop,
425 Harrow Road
W10 4RE
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2023
Director
The director who served the company throughout the year was as follows:
Adnan Sheikh Mahmood
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Adnan Sheikh Mahmood
Director

Date approved: 31 August 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 37,878    51,415 
37,878    51,415 
Current assets      
Debtors 4 107,780    137,186 
Cash at bank and in hand 109,988    159,450 
217,768    296,636 
Creditors: amount falling due within one year 5 (124,375)   (131,555)
Net current assets 93,393    165,081 
 
Total assets less current liabilities 131,271    216,496 
Creditors: amount falling due after more than one year 6 (34,233)   (39,431)
Provisions for liabilities 7 (7,197)   (9,769)
Net assets 89,841    167,296 
 

Capital and reserves
     
Called up share capital 200    200 
Profit and loss account 89,641    167,096 
Shareholders' funds 89,841    167,296 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 31 August 2024 and were signed by:


-------------------------------
Adnan Sheikh Mahmood
Director
3
General Information
Rosarya Limited is a private company, limited by shares, registered in England and Wales, registration number 11699905, registration address Gorillas, Ground Floor Shop, , 425 Harrow Road, W10 4RE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 years Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 December 2022 67,190    785    3,959    71,934 
Additions      
Disposals      
At 30 November 2023 67,190    785    3,959    71,934 
Depreciation
At 01 December 2022 18,897    209    1,413    20,519 
Charge for year 12,073    144    1,320    13,537 
On disposals      
At 30 November 2023 30,970    353    2,733    34,056 
Net book values
Closing balance as at 30 November 2023 36,220    432    1,226    37,878 
Opening balance as at 01 December 2022 48,293    576    2,546    51,415 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 107,780    137,186 
107,780    137,186 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 108,828    108,828 
Taxation and Social Security 15,547    9,149 
Other Creditors   13,578 
124,375    131,555 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 34,233    39,431 
34,233    39,431 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 7,197    9,769 
7,197    9,769 

4