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REGISTERED NUMBER: 07072378 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Rose Spa Limited

Rose Spa Limited (Registered number: 07072378)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rose Spa Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mrs S Harrison





REGISTERED OFFICE: 5 Mountbatten Close
Crawley
West Sussex
RH11 9PE





REGISTERED NUMBER: 07072378 (England and Wales)





ACCOUNTANTS: Dixons Accounting Services Limited
5 Mountbatten Close
Crawley
West Sussex
RH11 9PE

Rose Spa Limited (Registered number: 07072378)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,729 26,876

CURRENT ASSETS
Stocks 14,629 8,000
Debtors 5 23,883 16,251
Cash at bank 7,586 7,085
46,098 31,336
CREDITORS
Amounts falling due within one year 6 54,822 46,447
NET CURRENT LIABILITIES (8,724 ) (15,111 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,005

11,765

CREDITORS
Amounts falling due after more than one
year

7

(10,520

)

(16,455

)

PROVISIONS FOR LIABILITIES (2,229 ) (5,107 )
NET LIABILITIES (9,744 ) (9,797 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (9,844 ) (9,897 )
(9,744 ) (9,797 )

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 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.

Rose Spa Limited (Registered number: 07072378)

Balance Sheet - continued
31 January 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 20 October 2024 and were signed by:





Mrs S Harrison - Director


Rose Spa Limited (Registered number: 07072378)

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

1. STATUTORY INFORMATION

Rose Spa Limited is a private company, limited by shares , registered in England and Wales. 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 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 7 ) .

Rose Spa Limited (Registered number: 07072378)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 59,805
Additions 1,062
Disposals (20,357 )
At 31 January 2024 40,510
DEPRECIATION
At 1 February 2023 32,929
Charge for year 2,850
Eliminated on disposal (6,998 )
At 31 January 2024 28,781
NET BOOK VALUE
At 31 January 2024 11,729
At 31 January 2023 26,876

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Other debtors 23,883 16,251

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 5,738 5,063
Trade creditors 6,541 7,228
Taxation and social security 34,840 26,980
Other creditors 7,703 7,176
54,822 46,447

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Bank loans 10,520 16,455

Rose Spa Limited (Registered number: 07072378)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Mrs S Harrison
Balance outstanding at start of year 15,265 -
Amounts advanced 23,585 15,265
Amounts repaid (15,265 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,585 15,265

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs S Harrison.