REGISTERED NUMBER: 11084891 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

SHIRLEY ROLFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S A Rolfe

Miss H Ford

J May

J Rolfe

REGISTERED OFFICE:

1st Floor

8b Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

REGISTERED NUMBER:

11084891 (England and Wales)

ACCOUNTANTS:

Waight & Company Ltd

Trading as WaightSharnock

8 Lonsdale Gardens

Tunbridge Wells

Kent

TN1 1NU

FIXED ASSETS

Intangible assets

4

180,000

225,000

Tangible assets

5

13,602

16,002

193,602

241,002

CURRENT ASSETS

Stocks

12,633

12,838

Debtors

6

326,706

241,119

Cash at bank

182,291

200,415

521,630

454,372

CREDITORS

Amounts falling due within one year

7

139,115

98,761

NET CURRENT ASSETS

382,515

355,611

TOTAL ASSETS LESS CURRENT LIABILITIES

576,117

596,613

CREDITORS

Amounts falling due after more than one year

8

(471,282

)

(471,282

)

PROVISIONS FOR LIABILITIES

(1,828

)

(1,828

)

NET ASSETS

103,007

123,503

CAPITAL AND RESERVES

Called up share capital

181

181

Retained earnings

102,826

123,322

103,007

123,503

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:

Mrs S A Rolfe - Director

1.	STATUTORY INFORMATION

Shirley Rolfe Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 23 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

450,000

AMORTISATION

At 1 May 2024

225,000

Charge for year

45,000

At 30 April 2025

270,000

NET BOOK VALUE

At 30 April 2025

180,000

At 30 April 2024

225,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

and 30 April 2025

25,615

DEPRECIATION

At 1 May 2024

9,613

Charge for year

2,400

At 30 April 2025

12,013

NET BOOK VALUE

At 30 April 2025

13,602

At 30 April 2024

16,002

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Amounts owed by group undertakings

322,706

235,119

Other debtors

4,000

6,000

326,706

241,119

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade creditors

61,889

51,158

Taxation and social security

69,716

40,253

Other creditors

7,510

7,350

139,115

98,761

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

471,282

471,282

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Preference shares

471,282

471,282