Company registration number 14044669 (England and Wales)
ROSA TUTORING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
PAGES FOR FILING WITH REGISTRAR
ROSA TUTORING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ROSA TUTORING LIMITED (REGISTERED NUMBER: 14044669)
BALANCE SHEET
AS AT 30 APRIL 2024
30 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,602
8,528
Current assets
Debtors
4
192
299
Cash at bank and in hand
9,343
9,725
9,535
10,024
Creditors: amounts falling due within one year
5
(11,301)
(14,486)
Net current liabilities
(1,766)
(4,462)
Total assets less current liabilities
3,836
4,066
Provisions for liabilities
(1,064)
(1,620)
Net assets
2,772
2,446
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
2,672
2,346
Total equity
2,772
2,446

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 14 January 2025
Mrs B Cecil
Director
ROSA TUTORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
1
Accounting policies
Company information

Rosa Tutoring Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2, Second Floor North, The Fitted Rigging House, Anchor Wharf, The Historic Dockyard, Chatham, Kent, England, ME4 4TZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Turnover from tutoring services is recognised in the period in which the services are provided based on hourly rates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on reducing balance
Computers
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

ROSA TUTORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 May 2023
5,169
5,958
11,127
Disposals
-
0
(1,412)
(1,412)
At 30 April 2024
5,169
4,546
9,715
Depreciation and impairment
At 1 May 2023
1,204
1,395
2,599
Depreciation charged in the year
-
0
1,867
1,867
Eliminated in respect of disposals
-
0
(353)
(353)
At 30 April 2024
1,204
2,909
4,113
Carrying amount
At 30 April 2024
3,965
1,637
5,602
At 30 April 2023
3,965
4,563
8,528
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
192
299
ROSA TUTORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Taxation and social security
3,050
2,413
Other creditors
8,251
12,073
11,301
14,486
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