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Company Registration No. SC323735 (Scotland)
Roseleaf Ltd Unaudited accounts for the year ended 31 July 2024
Roseleaf Ltd Unaudited accounts Contents
Page
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Roseleaf Ltd Company Information for the year ended 31 July 2024
Directors
Jonathan Kane Lynette Kane
Company Number
SC323735 (Scotland)
Registered Office
23-24 SANDPORT PLACE EDINBURGH EH6 6EW
Accountants
Oak Team Associates Limited 272 Bath Street Glasgow G2 4JR
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Roseleaf Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
47,366 
60,536 
Current assets
Inventories
10,000 
10,000 
Debtors
5,000 
67,449 
Cash at bank and in hand
29,811 
28,217 
44,811 
105,666 
Creditors: amounts falling due within one year
(100,211)
(129,497)
Net current liabilities
(55,400)
(23,831)
Total assets less current liabilities
(8,034)
36,705 
Creditors: amounts falling due after more than one year
(50,796)
(59,535)
Net liabilities
(58,830)
(22,830)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(58,832)
(22,832)
Shareholders' funds
(58,830)
(22,830)
For the year ending 31 July 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 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 14 November 2024 and were signed on its behalf by
Jonathan Kane Director Company Registration No. SC323735
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Roseleaf Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Roseleaf Ltd is a private company, limited by shares, registered in Scotland, registration number SC323735. The registered office is 23-24 SANDPORT PLACE, EDINBURGH, EH6 6EW.
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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
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:
Land & buildings
10% straight line on leasehold improvements
Plant & machinery
25% on a reducing balance basis
Motor vehicles
25% on a reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
142,867 
29,069 
171,936 
Additions
6,482 
- 
6,482 
Disposals
(9,999)
- 
(9,999)
At 31 July 2024
139,350 
29,069 
168,419 
Depreciation
At 1 August 2023
89,181 
22,219 
111,400 
Charge for the year
7,940 
1,713 
9,653 
At 31 July 2024
97,121 
23,932 
121,053 
Net book value
At 31 July 2024
42,229 
5,137 
47,366 
At 31 July 2023
53,686 
6,850 
60,536 
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Roseleaf Ltd Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
750 
Other debtors
5,000 
5,000 
5,000 
5,750 
Amounts falling due after more than one year
Other debtors
- 
61,699 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,000 
10,000 
VAT
41,956 
80,776 
Obligations under finance leases and hire purchase contracts
- 
1,358 
Trade creditors
26,621 
34,446 
Taxes and social security
(7,557)
2,917 
Loans from directors
29,191 
- 
100,211 
129,497 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,731 
17,026 
Other creditors
43,065 
42,509 
50,796 
59,535 
8
Average number of employees
During the year the average number of employees was 20 (2023: 23).
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