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Company Registration No. 11109873 (England and Wales)
Rolsky Care Limited Unaudited accounts for the year ended 31 December 2023
Rolsky Care Limited Unaudited accounts Contents
Page
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Rolsky Care Limited Company Information for the year ended 31 December 2023
Directors
Roland Kaydea Dehkontee Kaydea
Company Number
11109873 (England and Wales)
Registered Office
15 St. Cuthberts Street Bedford Bedfordshire MK40 3JG England
Accountants
SEC Accounting Services Ltd 9 Sheeplands Bedford MK41 0HH
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Rolsky Care Limited Accountants' report
Accountants' report to the board of directors of Rolsky Care Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rolsky Care Limited for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Rolsky Care Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Rolsky Care Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rolsky Care Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Rolsky Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rolsky Care Limited. You consider that Rolsky Care Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rolsky Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
SEC Accounting Services Ltd 9 Sheeplands Bedford MK41 0HH 26 September 2024
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Rolsky Care Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
493,350 
349,937 
Cash at bank and in hand
596 
160 
493,946 
350,097 
Creditors: amounts falling due within one year
(400,127)
(184,046)
Net current assets
93,819 
166,051 
Total assets less current liabilities
93,819 
166,051 
Creditors: amounts falling due after more than one year
(16,000)
(20,000)
Net assets
77,819 
146,051 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
77,817 
146,049 
Shareholders' funds
77,819 
146,051 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 26 September 2024 and were signed on its behalf by
Roland Kaydea Director Company Registration No. 11109873
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Rolsky Care Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Rolsky Care Limited is a private company, limited by shares, registered in England and Wales, registration number 11109873. The registered office is 15 St. Cuthberts Street, Bedford, Bedfordshire, MK40 3JG, England.
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.
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
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 using straight line method:
Computer equipment
33.33%
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
Income tax expense represent the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expenses that are taxable or deductible in other year and items that are never taxable and deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. 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 assets and liabilities are not discounted.
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Rolsky Care Limited Notes to the Accounts for the year ended 31 December 2023
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
2,000 
At 31 December 2023
2,000 
Depreciation
At 1 January 2023
2,000 
At 31 December 2023
2,000 
Net book value
At 31 December 2023
- 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
71,159 
144,821 
Other debtors
422,191 
205,116 
493,350 
349,937 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
13,935 
14,462 
VAT
247,253 
111,013 
Taxes and social security
130,801 
56,071 
Other creditors
6,138 
- 
Accruals
2,000 
2,500 
400,127 
184,046 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
16,000 
20,000 
8
Average number of employees
During the year the average number of employees was 31 (2022: 22).
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