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Registered number: 11703215
English Rose Financial Planning Ltd
Financial Statements
For The Year Ended 31 December 2024
Stubbs Parkin
55 Hoghton Street
Southport
Merseyside
PR9 0PG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11703215
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,600 17,000
Tangible Assets 5 540 753
14,140 17,753
CURRENT ASSETS
Debtors 6 36,727 38,101
Cash at bank and in hand 19,653 20,409
56,380 58,510
Creditors: Amounts Falling Due Within One Year 7 (17,572 ) (16,258 )
NET CURRENT ASSETS (LIABILITIES) 38,808 42,252
TOTAL ASSETS LESS CURRENT LIABILITIES 52,948 60,005
Creditors: Amounts Falling Due After More Than One Year 8 (3,926 ) (8,749 )
NET ASSETS 49,022 51,256
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 48,922 51,156
SHAREHOLDERS' FUNDS 49,022 51,256
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 A J Kirby
Director
18th June 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
English Rose Financial Planning Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11703215 . The registered office is 30 New Street, Eccleston, Lancashire, PR7 5TW. 
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.
The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Computer Equipment 3 year straight line
2.5. Taxation
The tax expense for the period comprises current 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.
...CONTINUED
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2.5. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 34,000
As at 31 December 2024 34,000
Amortisation
As at 1 January 2024 17,000
Provided during the period 3,400
As at 31 December 2024 20,400
Net Book Value
As at 31 December 2024 13,600
As at 1 January 2024 17,000
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 1,129
Additions 201
As at 31 December 2024 1,330
Depreciation
As at 1 January 2024 376
Provided during the period 414
As at 31 December 2024 790
...CONTINUED
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Net Book Value
As at 31 December 2024 540
As at 1 January 2024 753
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 36,727 38,101
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,013 2,169
Bank loans and overdrafts 4,800 4,800
Other creditors 87 -
Taxation and social security 11,672 9,289
17,572 16,258
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,926 8,749
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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