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Registered number: 13974039














ROUJE UK LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

 
ROUJE UK LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 6


 
ROUJE UK LIMITED
REGISTERED NUMBER:13974039

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

31 March
31 December
2024
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
-
100

Bank and cash balances
  
21,411
-

  
21,411
100

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(13,906)
-

Net current assets
  
 
 
7,505
 
 
100

  

Net assets
  
7,505
100


Capital and reserves
  

Called up share capital 
 7 
100
100

Profit and loss account
  
7,405
-

  
7,505
100


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 March 2025.




S Naessens
Director

The notes on pages 2 to 6 form part of these financial statements.
Page 1

 
ROUJE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


General information

Rouje UK Limited is a private limited company registered in England and Wales. Its registered office is at 2nd Floor Connaught House, 1-3 Mount Street, London, United Kingdom, W1K 3NB and business address is 51 South Molton Street, London W1K 5SD2.
The principal activity of the company is that of the retail of fashion clothing & cosmetic store.
The company ceased trading on 31 March 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a basis other than going concern as the directors have decided to cease trading and wind up the company following its accounting period ended 31 March 2024.
The directors have assessed that there are no material uncertainties regarding the company’s ability to meet its liabilities as they fall due before the winding-up process is completed. Accordingly, the financial statements have been prepared on a break-up basis rather than a going concern basis.

 
2.3

Foreign currency translation

The Company's functional and presentational currency is £ sterling.
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.
At each period end foreign currency monetary items are translated using the closing rate. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Revenue

Revenue is recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
Revenue from the sale of clothing and cosmetics products is recognised when the customers complete the order and the right to receive the consideration is established.

Page 2

 
ROUJE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
3 year straight line
Computer equipment
-
3 year straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Page 3

 
ROUJE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.10

Basic financial instruments

The company enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, and cash and cash equivalents.
Trade and other debtors are recognised initially at the transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors.
Cash and cash equivalents comprise of cash in hand and bank balances.


3.


Employees

The average monthly number of employees, including directors, during the period was 8 (2022 - 2).


4.


Tangible fixed assets







Fixtures and fittings
Computer equipment
Total

£
£
£



Cost


Additions
78,694
5,269
83,963


Disposals
(78,694)
(5,269)
(83,963)



At 31 March 2024

-
-
-





Charge for the period on owned assets
22,075
1,610
23,685


Disposals
(22,075)
(1,610)
(23,685)



At 31 March 2024

-
-
-



Net book value



At 31 March 2024
-
-
-



At 31 December 2022
-
-
-

Page 4

 
ROUJE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


Debtors

31 March
31 December
2024
2022
£
£


Amounts owed by group undertakings
-
100

-
100



6.


Creditors: Amounts falling due within one year

31 March
31 December
2024
2022
£
£

Trade creditors
2,709
-

Other taxation and social security
8,995
-

Accruals and deferred income
2,202
-

13,906
-



7.


Share capital

31 March 2024
31 December 2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



8.


Post balance sheet events

Subsequent to the balance sheet date, the directors have confirmed their decision to cease trading and commence the solvent winding-up process of the company.
The financial statements have been prepared on a basis other than going concern to reflect this decision.


9.


Controlling party

The immediate and ultimate parent undertaking is Rouje SAS, a company registered in France.

Page 5

 
ROUJE UK LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

10.


Auditors' information

The auditors' report on the financial statements for the period ended 31 March 2024 was unqualified.

In their report, the auditors emphasised the following matter without qualifying their report:
We draw attention to note 2.2 in the financial statements, which describes the directors’ assessment that the company is ceasing operations and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly, the financial statements have been prepared on a basis other than going concern as described in note 2.2. 
Our opinion is not modified in respect of this matter.

The audit report was signed on 25 March 2025 by Martyn Atkinson FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

 
Page 6