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REGISTERED NUMBER: 06949071 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

ROSEFILE LTD

ROSEFILE LTD (REGISTERED NUMBER: 06949071)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROSEFILE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTOR: J Low





REGISTERED OFFICE: 7 Craven Walk
London
N16 6BS





REGISTERED NUMBER: 06949071 (England and Wales)





ACCOUNTANTS: Venitt and Greaves
Chartered Accountants
115 Craven Park Road
South Tottenham
London
N15 6BL

ROSEFILE LTD (REGISTERED NUMBER: 06949071)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,312 1,547
Investment property 5 480,000 480,000
481,312 481,547

CURRENT ASSETS
Debtors 6 155,500 92,020
Cash at bank 26,012 5,522
181,512 97,542
CREDITORS
Amounts falling due within one year 7 (56,187 ) (49,563 )
NET CURRENT ASSETS 125,325 47,979
TOTAL ASSETS LESS CURRENT
LIABILITIES

606,637

529,526

CREDITORS
Amounts falling due after more than one
year

8

(442,031

)

(347,269

)

PROVISIONS FOR LIABILITIES (11,400 ) (11,400 )
NET ASSETS 153,206 170,857

CAPITAL AND RESERVES
Called up share capital 10 1 1
Revaluation reserve 11 185,853 185,853
Retained earnings 11 (32,648 ) (14,997 )
SHAREHOLDERS' FUNDS 153,206 170,857

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROSEFILE LTD (REGISTERED NUMBER: 06949071)

STATEMENT OF FINANCIAL POSITION - continued
31 AUGUST 2024


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 15 May 2025 and were signed by:





J Low - Director


ROSEFILE LTD (REGISTERED NUMBER: 06949071)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Rosefile 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property depreciation
In accordance with Financial Reporting standard for Smaller Entities (effective January 2015), no depreciation or amortisation is provided in respect of freehold investment properties nor on leasehold investment properties having an unexpired term of more than twenty years. This departure from the requirements of the Companies Act 2006, for all properties to be depreciated, is necessary, as the director considers that this accounting policy results in the financial statements giving true and fair view.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 5,484 350 5,834
DEPRECIATION
At 1 September 2023 3,940 347 4,287
Charge for year 232 3 235
At 31 August 2024 4,172 350 4,522
NET BOOK VALUE
At 31 August 2024 1,312 - 1,312
At 31 August 2023 1,544 3 1,547

ROSEFILE LTD (REGISTERED NUMBER: 06949071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023
and 31 August 2024 480,000
NET BOOK VALUE
At 31 August 2024 480,000
At 31 August 2023 480,000

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2016 137,253
Valuation in 2020 60,000
Cost 282,747
480,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 155,500 92,020

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 48,417 41,823
Directors' current accounts 6,750 6,750
Accrued expenses 1,020 990
56,187 49,563

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans more 5 yrs non-inst 442,031 -
Bank loans more 5 yrs non-inst - 347,269
442,031 347,269

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 442,031 -
Bank loans more 5 yrs non-inst - 347,269
442,031 347,269

ROSEFILE LTD (REGISTERED NUMBER: 06949071)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 442,031 347,269

The bank loan is secured by a first charge over the company's properties and a floating charge over the assets of the company, and bear interest at variable rate.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1 Ordinary 1 1 1

11. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 September 2023 (14,997 ) 185,853 170,856
Deficit for the year (17,651 ) (17,651 )
At 31 August 2024 (32,648 ) 185,853 153,205

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs H Filip.