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REGISTERED NUMBER: 11750062 (England and Wales)















S ROSEN CONSULTING LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024






S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


S ROSEN CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: S Rosen





REGISTERED OFFICE: 1 Grace Court
Totteridge Green
London
N20 8PY





REGISTERED NUMBER: 11750062 (England and Wales)





ACCOUNTANTS: DJH Bury Limited
The Exchange
5 Bank Street
Bury
BL9 0DN

S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £   
FIXED ASSETS
Property, plant and equipment 4 67,918 80,044

CURRENT ASSETS
Debtors 5 50,055 28,749
Cash at bank 1,344 199
51,399 28,948
CREDITORS
Amounts falling due within one year 6 (28,091 ) (22,349 )
NET CURRENT ASSETS 23,308 6,599
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,226

86,643

CREDITORS
Amounts falling due after more than one
year

7

(46,500

)

(46,500

)
NET ASSETS 44,726 40,143

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 44,626 40,043
44,726 40,143

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 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 9 January 2025 and were signed by:





S Rosen - Director


S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

S Rosen Consulting Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11750062 and its registered office address is 1 Grace Court, Totteridge Green, London, N20 8PY.

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.

The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For these reasons, he continues to adopt the going concern basis in preparing the financial statements.

Significant judgements and estimates
There are currently no critical accounting estimates and judgements applied by the director that are considered key to the preparation of the financial statements.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and other sales taxes. Revenue is recognised when the services have been provided to the customer.

Property plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

The residual values, estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each statement of financial position date. The effects of any revision are recognised in the income statement when the change arises.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the income statement.

Basic financial liabilities are initially measured at transaction price and subsequently measured at amortised cost

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 statement of financial position date.


S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2023
and 31 March 2024 4,839 93,000 939 98,778
DEPRECIATION
At 1 April 2023 4,086 13,709 939 18,734
Charge for year 376 11,750 - 12,126
At 31 March 2024 4,462 25,459 939 30,860
NET BOOK VALUE
At 31 March 2024 377 67,541 - 67,918
At 31 March 2023 753 79,291 - 80,044

S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 April 2023
and 31 March 2024 93,000
DEPRECIATION
At 1 April 2023 13,709
Charge for year 11,750
At 31 March 2024 25,459
NET BOOK VALUE
At 31 March 2024 67,541
At 31 March 2023 79,291

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Directors' current accounts 50,055 28,749

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 9,080 9,118
Accrued expenses 19,011 13,231
28,091 22,349

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 46,500 46,500

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 46,500 46,500

Hire purchase debt is secured over the asset concerned.

S ROSEN CONSULTING LIMITED (REGISTERED NUMBER: 11750062)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
S Rosen
Balance outstanding at start of year 28,749 543
Amounts advanced 73,400 73,200
Amounts repaid (52,094 ) (44,994 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,055 28,749

This amount is unsecured, interest free and repayable on demand, and has been repaid in full at the time of signing these accounts. There were no advances which were considered material. The maximum overdrawn balance during the period was £72,055 (2023: £73,743).