Registered number
10862420
Rosa Therapy Limited
Filleted Accounts
30 June 2024
Rosa Therapy Limited
Registered number: 10862420
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 5,549 4,648
Cash at bank and in hand 513 175
6,062 4,823
Creditors: amounts falling due within one year 4 (3,712) 634
Net current assets 2,350 5,457
Total assets less current liabilities 2,350 5,457
Creditors: amounts falling due after more than one year 5 (1,789) (5,186)
Net assets 561 271
Capital and reserves
Called up share capital 1 1
Profit and loss account 560 270
Shareholder's funds 561 271
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Michael Kenney
Director
Approved by the board on 6 February 2025
Rosa Therapy Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2024 2023
£ £
Other debtors 5,549 4,648
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 3,480 3,480
Taxation and social security costs 11,489 4,342
Other creditors (11,257) (8,456)
3,712 (634)
5 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 1,789 5,186
6 Related party transactions
As at the year end, the Director owed the company £4,628.08 (2022: £1,827.38). Interest is being paid at the appropriate HMRC rate.
7 Other information
Rosa Therapy Limited is a private company limited by shares and incorporated in England. Its registered office is:
138 Kirkstall Hill
Leeds
West Yorkshire
LS4 2SX
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