Acorah Software Products - Accounts Production 16.1.300 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06250940 Mrs C De Jacquier De Rosee Mr M T De Jacquier De Rosee Mr M T De Jacquier De Rosee iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06250940 2023-03-31 06250940 2024-03-31 06250940 2023-04-01 2024-03-31 06250940 frs-core:CurrentFinancialInstruments 2024-03-31 06250940 frs-core:Non-currentFinancialInstruments 2024-03-31 06250940 frs-core:ComputerEquipment 2024-03-31 06250940 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06250940 frs-core:ComputerEquipment 2023-03-31 06250940 frs-core:ShareCapital 2024-03-31 06250940 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06250940 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06250940 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06250940 frs-bus:SmallEntities 2023-04-01 2024-03-31 06250940 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06250940 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06250940 frs-bus:Director1 2023-04-01 2024-03-31 06250940 frs-bus:Director2 2023-04-01 2024-03-31 06250940 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06250940 frs-countries:EnglandWales 2023-04-01 2024-03-31 06250940 2022-03-31 06250940 2023-03-31 06250940 2022-04-01 2023-03-31 06250940 frs-core:CurrentFinancialInstruments 2023-03-31 06250940 frs-core:Non-currentFinancialInstruments 2023-03-31 06250940 frs-core:ShareCapital 2023-03-31 06250940 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06250940
De Rosee Sa Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06250940
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,953 13,285
10,953 13,285
CURRENT ASSETS
Work-in-progress 5 105,804 42,000
Debtors 6 519,757 407,941
Cash at bank and in hand 81,745 241,600
707,306 691,541
Creditors: Amounts Falling Due Within One Year 7 (430,514 ) (456,473 )
NET CURRENT ASSETS (LIABILITIES) 276,792 235,068
TOTAL ASSETS LESS CURRENT LIABILITIES 287,745 248,353
Creditors: Amounts Falling Due After More Than One Year 8 (46,799 ) (45,542 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,081 ) (2,524 )
NET ASSETS 238,865 200,287
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 238,765 200,187
SHAREHOLDERS' FUNDS 238,865 200,287
Page 1
Page 2
For the year ending 31 March 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs C De Jacquier De Rosee
Director
5 February 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
De Rosee Sa Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06250940 . The registered office is 87 Notting Hill Gate, Second Floor Office, London, W11 3JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Turnover
Turnover represents the value of work completed adjusted for work-in-progress.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Equipment 35% on reducing balance
2.4. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 statement of comprehensive income 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2023: 22)
20 22
4. Tangible Assets
Equipment
£
Cost
As at 1 April 2023 83,807
Additions 3,565
As at 31 March 2024 87,372
Depreciation
As at 1 April 2023 70,522
Provided during the period 5,897
As at 31 March 2024 76,419
Net Book Value
As at 31 March 2024 10,953
As at 1 April 2023 13,285
5. Work-in-progress
2024 2023
£ £
Work in progress 105,804 42,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 112,804 42,840
Prepayments and accrued income 74,535 73,003
Other debtors 332,418 292,098
519,757 407,941
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 50,631 81,155
Bank loans and overdrafts 7,695 16,800
Corporation tax 18,545 39,944
Other taxes and social security 131,645 88,183
Other creditors 101,671 48,978
Accruals and deferred income 76,137 57,691
Directors' loan accounts 44,190 123,722
430,514 456,473
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 46,799 45,542
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5