2023-04-01 04253212 2024-03-31 04253212 2023-04-01 2024-03-31 04253212 2023-03-31 04253212 2022-04-01 2023-03-31 04253212 uk-core:WithinOneYear 2023-03-31 04253212 uk-core:WithinOneYear 2024-03-31 04253212 uk-core:AfterOneYear 2023-03-31 04253212 uk-core:AfterOneYear 2024-03-31 04253212 uk-core:ShareCapital 2024-03-31 04253212 uk-core:ShareCapital 2023-03-31 04253212 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04253212 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04253212 uk-bus:Director1 2023-04-01 2024-03-31 04253212 uk-core:PlantMachinery 2023-04-01 2024-03-31 04253212 uk-core:CommercialMotorVehicles 2023-04-01 2024-03-31 04253212 uk-core:CommercialMotorVehicles 2023-03-31 04253212 uk-core:PlantMachinery 2023-03-31 04253212 uk-core:PlantMachinery 2024-03-31 04253212 uk-core:CommercialMotorVehicles 2024-03-31 04253212 uk-core:AfterOneYear uk-core:Secured 2024-03-31 04253212 uk-core:AfterOneYear uk-core:Secured 2023-03-31 iso4217:GBP xbrli:pure 04253212 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04253212 uk-bus:FRS102 2023-04-01 2024-03-31 04253212 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 04253212 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
Rosa Holdings Limited
Registered Number:04253212
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
Rosa Holdings Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
04253212
As at 31 March 2024
Rosa Holdings Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
632,404
296,406
2
632,404
296,406
Current assets
Trade and other receivables
178,617
286,211
3
12
Cash and cash equivalents
1,263
287,474
178,629
Trade and other payables: amounts falling due within one
year
(128,089)
(136,275)
4
50,540
151,199
Net current assets
Total assets less current liabilities
783,603
346,946
Trade and other payables: amounts falling due after more
than one year
(201,435)
(652,973)
5
(12,485)
(36,300)
Provisions for liabilities
118,145
Net assets
109,211
Capital and reserves
Called up share capital
5,002
5,002
Retained earnings
113,143
104,209
118,145
109,211
Shareholders' funds
For the year ended 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 of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Scott Woolley Director
These financial statements were approved and authorised for issue by the Board on 21 August 2024 and were signed by:
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4
Registered Number :
04253212
For the year ended 31 March 2024
Rosa Holdings Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 March 2024
Rosa Holdings Limited
Notes to the Financial Statements
Statutory Information
Rosa Holdings Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04253212.
Registered address:
60 Eldon Street
Barnsley
South Yorkshire
S70 2JL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
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:
Plant and machinery
25% Reducing balance
15% Reducing balance
Motor vehicles
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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6
For the year ended 31 March 2024
Rosa Holdings Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or
valuation
At 01 April 2023
487,672
482,867
4,805
512,329
512,329
-
Additions
(293,700)
-
Disposals
(293,700)
At 31 March 2024
4,805
701,496
706,301
Provision for depreciation and impairment
At 01 April 2023
191,266
190,153
1,113
Charge for year
54,864
54,408
456
(172,233)
(172,233)
-
On disposal
At 31 March 2024
73,897
72,328
1,569
At 31 March 2024
Net book value
3,236
629,168
632,404
At 31 March 2023
3,692
292,714
296,406
3. Trade and other receivables
2023
2024
£
£
Trade debtors
113,979
74,848
Taxation and social security
55,832
21,484
Other debtors
116,400
82,285
178,617
286,211
4. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
50,153
59,872
Taxation and social security
3,043
4,338
Accruals and deferred income
3,500
3,500
Directors' loan accounts
79,579
60,379
136,275
128,089
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7
For the year ended 31 March 2024
Rosa Holdings Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
26,208
34,000
Bank loans and overdraft (secured)
60,000
60,000
107,435
566,765
Obligations under HP/Financial leases
652,973
201,435
6. Average number of persons employed
During the year the average number of employees was 2 (2023 : 1)
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