Registered number
SC650466
Roberta Forest Ltd
Filleted Accounts
31 December 2023
Prepared By:
SmarterTax Ltd
Tel: (01592) 646 900
Roberta Forest Ltd
Registered number: SC650466
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Current assets
Cash at bank and in hand 1,616 2,401
Creditors: amounts falling due within one year 3 (360) (360)
Net current assets 1,256 2,041
Total assets less current liabilities 1,256 2,041
Creditors: amounts falling due after more than one year 4 (71) (4,437)
Net assets/(liabilities) 1,185 (2,396)
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,184 (2,397)
Shareholder's funds 1,185 (2,396)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R Kovacs
Director
Approved by the board on 20 September 2024
Roberta Forest Ltd
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
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
A current tax asset recognised for current periods, and will be carried forw3ards to be used against future taxable profits where applicable.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Creditors: amounts falling due within one year 2023 2022
£ £
Other creditors 360 360
4 Creditors: amounts falling due after one year 2023 2022
£ £
Director's Account 71 4,437
5 Other information
Roberta Forest Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
25 Castlerig
Kinghorn
Fife
KY3 9UP
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