Registered number
SC589455
ROXYS DESSERTS LTD
190 Main Street
Blantyre
Filleted Accounts
for the year ended 31 March 2024
Yousaf & Co Ltd
Chartered Certified Accountants
Registered Auditors
298-300 Maxwell Road
Glasgow
G41 1PJ
Ref: R139
ROXYS DESSERTS LTD
Registered number: SC589455
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 15,028 13,952
Current assets
Stocks 5,638 6,213
Debtors 4 1,309 955
Cash at bank and in hand 2,260 9,318
9,207 16,486
Creditors: amounts falling due within one year 5 (12,634) (7,936)
Net current assets / (liabilities) (3,427) 8,550
Total assets less current assets 11,601 22,502
Creditors: amounts falling due after more than one year 6 (159,784) (154,666)
Net assets/(liabilities) (148,183) (132,164)
Capital and reserves
Called up share capital 100 100
Profit and loss account (148,283) (132,264)
Shareholders' funds (148,183) (132,164)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
Mrs Rukhsana Razzaq
Director
Approved by the board on 18 November 2024
ROXYS DESSERTS LTD
Notes to the Accounts
for the year ended 31 March 2024
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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 10% Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price).
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 7
3 Tangible fixed assets
Fixture & fittings Motor vehicle Total
£ £ £
Cost
At 1 April 2023 18,734 1,800 20,534
Additions 2,746 - 2,746
At 31 March 2024 21,480 1,800 23,280
Depreciation
At 1 April 2023 6,240 342 6,582
Charge for the year 1,524 146 1,670
At 31 March 2024 7,764 488 8,252
Net book value
At 31 March 2024 13,716 1,312 15,028
At 31 March 2023 12,494 1,458 13,952
4 Debtors 2024 2023
£ £
Trade debtors 175 134
Other debtors 1,134 821
1,309 955
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 5,479 3,455
Taxation and social security costs 5,477 2,936
Other creditors 1,678 1,545
12,634 7,936
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans (BBL) 22,500 32,500
Directors' loan account 137,284 122,166
159,784 154,666
190 Main Street
Blantyre
G72 0ET
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