REGISTERED NUMBER: 10583473 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Rosa Brighid Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss B R Heaton

REGISTERED OFFICE:

Flat 2

78 Coronation Road

Southville

Bristol

BS3 1AT

REGISTERED NUMBER:

10583473 (England and Wales)

ACCOUNTANTS:

Reed & Co Accountants Limited

Marralomeda

Westward Road

Bristol

Avon

BS13 8DA

FIXED ASSETS

Tangible assets

4

166

222

CURRENT ASSETS

Debtors

5

9,223

5,277

Cash at bank

3,029

14,089

12,252

19,366

CREDITORS

Amounts falling due within one year

6

12,250

19,017

NET CURRENT ASSETS

2

349

TOTAL ASSETS LESS CURRENT LIABILITIES

168

571

PROVISIONS FOR LIABILITIES

32

42

NET ASSETS

136

529

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

35

428

136

529

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 April 2025 and were signed by:

Miss B R Heaton - Director

1.	STATUTORY INFORMATION

Rosa Brighid Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

and 31 January 2025

1,662

DEPRECIATION

At 1 February 2024

1,440

Charge for year

56

At 31 January 2025

1,496

NET BOOK VALUE

At 31 January 2025

166

At 31 January 2024

222

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Other debtors

9,223

5,277

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Taxation and social security

11,370

18,177

Other creditors

880

840

12,250

19,017

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company entered into the following transactions with the director:

2025

2024

Dividends paid

5,000

30,000

Capital withdrawn

3,947

3,710

Capital introduced

-

-

At the year end the amount due from the director was £9,223 (2024 - £5,276)

This amount was repaid by the director within 9 months of the year end.