2023-05-012024-04-302024-04-30false10125424MARTINA ROSE INVESTMENTS 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MARTINA ROSE INVESTMENTS LTD

Registered Number
10125424
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

MARTINA ROSE INVESTMENTS LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

RUSSELL, Robert William

Registered Address

34 Waterloo Road
Wolverhampton
WV1 4DG

Registered Number

10125424 (England and Wales)
MARTINA ROSE INVESTMENTS LTD
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property4511,791511,791
511,791511,791
Current assets
Cash at bank and on hand28,30026,251
28,30026,251
Creditors amounts falling due within one year5(117,778)(118,773)
Net current assets (liabilities)(89,478)(92,522)
Total assets less current liabilities422,313419,269
Creditors amounts falling due after one year6(425,130)(429,530)
Net assets(2,817)(10,261)
Capital and reserves
Called up share capital100100
Profit and loss account(2,917)(10,361)
Shareholders' funds(2,817)(10,261)
The financial statements were approved and authorised for issue by the Director on 22 January 2025, and are signed on its behalf by:
RUSSELL, Robert William
Director
Registered Company No. 10125424
MARTINA ROSE INVESTMENTS LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery20
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 May 237,1057,105
At 30 April 247,1057,105
Depreciation and impairment
At 01 May 237,1057,105
At 30 April 247,1057,105
Net book value
At 30 April 24--
At 30 April 23--
4.Investment property

£
Fair value at 01 May 23511,791
At 30 April 24511,791
5.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts4,4004,400
Other creditors113,378114,373
Total117,778118,773
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts425,130429,530
Total425,130429,530
7.Secured creditors
The following secured debts are included within creditors: Bank Loans: £429,530 The bank loan is secured on investment property