1 June 2023 false No description of principal activity Taxfiler 2024.6 09841901business:PrivateLimitedCompanyLtd2023-06-012024-05-31 098419012023-05-31 098419012023-06-012024-05-31 09841901business:AuditExemptWithAccountantsReport2023-06-012024-05-31 09841901business:FilletedAccounts2023-06-012024-05-31 098419012024-05-31 09841901business:Director12023-06-012024-05-31 09841901business:Director22023-06-012024-05-31 09841901business:RegisteredOffice2023-06-012024-05-31 098419012023-05-31 09841901core:WithinOneYear2024-05-31 09841901core:WithinOneYear2023-05-31 09841901core:AfterOneYear2024-05-31 09841901core:AfterOneYear2023-05-31 09841901core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 09841901core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 09841901core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 09841901core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 09841901core:PreviouslyStatedAmount2024-05-31 09841901core:PreviouslyStatedAmount2023-05-31 09841901business:SmallEntities2023-06-012024-05-31 09841901countries:EnglandWales2023-06-012024-05-31 09841901core:IntangibleAssetsOtherThanGoodwill2023-05-31 09841901core:IntangibleAssetsOtherThanGoodwill2024-05-31 09841901core:LandBuildings2023-05-31 09841901core:PlantMachinery2023-05-31 09841901core:LandBuildings2024-05-31 09841901core:PlantMachinery2024-05-31 09841901core:LandBuildings2023-06-012024-05-31 09841901core:PlantMachinery2023-06-012024-05-31 098419012022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. 09841901 (England and Wales)
ROSA MISTICA LTD Unaudited accounts for the year ended 31 May 2024
ROSA MISTICA LTD Unaudited accounts Contents
Page
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ROSA MISTICA LTD Company Information for the year ended 31 May 2024
Directors
Sindhu Elizabeth Cherupushpam LAWERANCE Louis KENNEDY
Company Number
09841901 (England and Wales)
Registered Office
29 ST. DUNSTANS HILL CHEAM SUTTON SM1 2JX ENGLAND
Accountants
Orb7 Limited 53 Peartree Drive,Farnworth,Bolton,Lanca Manchester Bolton Lancashire BL4 9RR
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ROSA MISTICA LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
177,250 
177,250 
Tangible assets
373,750 
375,517 
551,000 
552,767 
Current assets
Cash at bank and in hand
1,410 
5,062 
Creditors: amounts falling due within one year
(77,346)
(44,596)
Net current liabilities
(75,936)
(39,534)
Total assets less current liabilities
475,064 
513,233 
Creditors: amounts falling due after more than one year
(353,427)
(399,690)
Provisions for liabilities
Other provisions
- 
(1,195)
Net assets
121,637 
112,348 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
121,537 
112,248 
Shareholders' funds
121,637 
112,348 
For the year ending 31 May 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 4 January 2025 and were signed on its behalf by
Louis KENNEDY Director Company Registration No. 09841901
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ROSA MISTICA LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ROSA MISTICA LTD is a private company, limited by shares, registered in England and Wales, registration number 09841901. The registered office is 29 ST. DUNSTANS HILL, CHEAM, SUTTON, SM1 2JX, ENGLAND.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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ROSA MISTICA LTD Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
177,250 
At 31 May 2024
177,250 
Amortisation
At 1 June 2023
- 
At 31 May 2024
- 
Net book value
At 31 May 2024
177,250 
At 31 May 2023
177,250 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
357,846 
36,944 
394,790 
At 31 May 2024
357,846 
36,944 
394,790 
Depreciation
At 1 June 2023
- 
19,273 
19,273 
Charge for the year
- 
1,767 
1,767 
At 31 May 2024
- 
21,040 
21,040 
Net book value
At 31 May 2024
357,846 
15,904 
373,750 
At 31 May 2023
357,846 
17,671 
375,517 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
2,957 
2,847 
Taxes and social security
20,395 
18,241 
Other creditors
53,394 
20,758 
Accruals
600 
2,750 
77,346 
44,596 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
168,200 
214,463 
Loans from directors
185,227 
185,227 
353,427 
399,690 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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