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REGISTERED NUMBER: SC617531 (Scotland)






























Financial Statements for the Year Ended 31 January 2024

for

MARIAROSE LTD

MARIAROSE LTD (Registered number: SC617531)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MARIAROSE LTD

Company Information
for the Year Ended 31 January 2024







DIRECTORS: S D Millar Rojas
Miss L Rojas De Millar
Miss M P Millar Rojas





SECRETARY:





REGISTERED OFFICE: 66 Beechgrove Terrace
Aberdeen
AB15 5HH





REGISTERED NUMBER: SC617531 (Scotland)





ACCOUNTANTS: A J Croll & Company
19 Bon Accord Crescent
Aberdeen
Aberdeenshire
AB11 6DE

MARIAROSE LTD (Registered number: SC617531)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 85,629 99,760

CURRENT ASSETS
Cash at bank 3,075 -

CREDITORS
Amounts falling due within one year 5 212,303 217,075
NET CURRENT LIABILITIES (209,228 ) (217,075 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(123,599

)

(117,315

)

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings (123,602 ) (117,318 )
SHAREHOLDERS' FUNDS (123,599 ) (117,315 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:





Miss L Rojas De Millar - Director


MARIAROSE LTD (Registered number: SC617531)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

MARIAROSE LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These accounts are prepared on a going concern basis because of the continuing financial support provided by the directors.

At the time of approving the financial statements the directors has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 10% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

MARIAROSE LTD (Registered number: SC617531)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 76,769 79,513 156,282
DEPRECIATION
At 1 February 2023 24,717 31,805 56,522
Charge for year 6,180 7,951 14,131
At 31 January 2024 30,897 39,756 70,653
NET BOOK VALUE
At 31 January 2024 45,872 39,757 85,629
At 31 January 2023 52,052 47,708 99,760

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts - 133
Taxation and social security 48 48
Other creditors 212,255 216,894
212,303 217,075

6. RELATED PARTY DISCLOSURES

During the year the company received a loan of £8034 ( 2023 £3,907) from Lola Holdings Ltd, and repaid £7168 . As at 31 Januray 2024 £29,713 (2022 £28,847) remained outstanding and is included within Other Creditors. Leyla Millar is a director and shareholder in Lola Holdings Ltd.