Bjoern Roesler Limited Filleted Accounts Cover
Bjoern Roesler Limited
Company No. 09611186
Information for Filing with The Registrar
31 May 2024
Bjoern Roesler Limited Balance Sheet Registrar
at
31 May 2024
Company No.
09611186
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
1,476784
Investments
5
200,042200,042
201,518200,826
Current assets
Debtors
6
90,381107,127
Cash at bank and in hand
142,619123,220
233,000230,347
Creditors: Amount falling due within one year
7
(51,793)
(82,502)
Net current assets
181,207147,845
Total assets less current liabilities
382,725348,671
Net assets
382,725348,671
Capital and reserves
Called up share capital
1111
Profit and loss account
8
382,714348,660
Total equity
382,725348,671
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 May 2024
And signed on its behalf by:
B. Roesler
Director
31 May 2024
Bjoern Roesler Limited Notes to the Accounts Registrar
for the year ended 31 May 2024
1
General information
Its registered number is: 09611186
Its registered office is:
92 Engadine Street
London
United Kingdom
SW18 5DT
The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.
2
Accounting policies
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Straight line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Investments
Unlisted investments are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.
Financial instruments
The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
22
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 June 2023
5,2465,246
Additions
2,6712,671
At 31 May 2024
7,9177,917
Depreciation
At 1 June 2023
4,4624,462
Charge for the year
1,9791,979
At 31 May 2024
6,4416,441
Net book values
At 31 May 2024
1,4761,476
At 31 May 2023
784784
5
Investments
Other investments - Unlisted
Total
£
£
Cost or valuation
At 1 June 2023
200,042200,042
At 31 May 2024
200,042200,042
Provisions/Impairment
Net book values
At 31 May 2024
200,042200,042
At 31 May 2023
200,042200,042
6
Debtors
2024
2023
£
£
Trade debtors
-25,775
Corporation tax recoverable
20,47120,471
VAT recoverable
244-
Loans to directors
69,66660,881
90,381107,127
7
Creditors amounts falling due within one year:
2024
2023
£
£
Corporation tax
48,79374,089
Other taxes and social security
-8,231
Other creditors
-168
Accruals and deferred income
3,00014
51,79382,502
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
102,340
185,224
102,340
185,224
Dividends by type:
Equity dividends
102,340185,224
102,340
185,224
10
Related party disclosures
At the balance sheet date £69,666 was owed to the company by the director.
Controlling party
Immediate controlling party
B. Roesler controls the company
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