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REGISTERED NUMBER: 09427903 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

ROSIEFORTESCUEJEWELLERY LIMITED

ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSIEFORTESCUEJEWELLERY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: Ms R Fortescue





REGISTERED OFFICE: Flat 4 506 Fulham Road
London
United Kingdom
SW6 5NJ





REGISTERED NUMBER: 09427903 (England and Wales)





ACCOUNTANTS: E Dessai & Co Limited
Chartered Accountants
Congress House Office 10
4th Floor, 14 Lyon Road
Harrow
Middlesex
HA1 2EN

ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 8,661 9,331
Tangible assets 4 1,519 4,127
10,180 13,458

CURRENT ASSETS
Stocks 91,000 75,500
Debtors 5 9,789 700
Cash at bank 1,667 18,473
102,456 94,673
CREDITORS
Amounts falling due within one year 6 128,576 119,017
NET CURRENT LIABILITIES (26,120 ) (24,344 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(15,940

)

(10,886

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (16,040 ) (10,986 )
(15,940 ) (10,886 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

BALANCE SHEET - continued
29 FEBRUARY 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 director and authorised for issue on 13 September 2024 and were signed by:





Ms R Fortescue - Director


ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024


1. 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Website development is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


3. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 March 2023
and 29 February 2024 25,909
AMORTISATION
At 1 March 2023 16,578
Charge for year 670
At 29 February 2024 17,248
NET BOOK VALUE
At 29 February 2024 8,661
At 28 February 2023 9,331

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023
and 29 February 2024 9,344
DEPRECIATION
At 1 March 2023 5,217
Charge for year 2,608
At 29 February 2024 7,825
NET BOOK VALUE
At 29 February 2024 1,519
At 28 February 2023 4,127

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 9,089 -
Other debtors 700 700
9,789 700

ROSIEFORTESCUEJEWELLERY LIMITED (REGISTERED NUMBER: 09427903)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 2,505 5,493
Taxation and social security 10,277 11,829
Other creditors 115,794 101,695
128,576 119,017