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Registered Number: 12476394
England and Wales

 

 

 

JOSE MANUEL ROCHE & CO LTD



Abridged Accounts
 


Period of accounts

Start date: 01 March 2024

End date: 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jose Manuel Roche & Co Ltd for the year ended 28 February 2025 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/regulations.

This report is made solely to the Board of Directors of Jose Manuel Roche & Co Ltd, as a body, in accordance with the terms of our engagement letter dated 06 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Jose Manuel Roche & Co Ltd and state those matters that we have agreed to state to the Board of Directors of Jose Manuel Roche & Co Ltd, as a body, in this report in accordance with AAF 2/10 as detailed at http://icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jose Manuel Roche & Co Ltd and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Jose Manuel Roche & Co Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jose Manuel Roche & Co Ltd. You consider that Jose Manuel Roche & Co Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jose Manuel Roche & Co Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.


Acorn Financial Solutions Limited
99 Brentwood Road
Brighton
East Sussex
BN1 7ET
06 June 2025
1
 
 
Notes
 
2025
£
  2024
£
Current assets      
Debtors 8,900    19,711 
Cash at bank and in hand 32,795    62,102 
41,695    81,813 
Creditors: amount falling due within one year (34,870)   (60,127)
Net current assets 6,825    21,686 
 
Total assets less current liabilities 6,825    21,686 
Net assets 6,825    21,686 
 

Capital and reserves
     
Called up share capital 4 3    3 
Profit and loss account 6,822    21,683 
Shareholders' funds 6,825    21,686 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 June 2025 and were signed by:


-------------------------------
Jose Manuel Roche Reyna
Director
2
General Information
Jose Manuel Roche & Co Ltd is a private company, limited by shares, registered in England and Wales, registration number 12476394, registration address 15 Toronto Terrace, Brighton, East Sussex, BN2 9UW.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard).
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of  trade discounts. The company is not registered for Value Added Tax.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 March 2024 1,709    1,709 
Additions  
Disposals (380)   (380)
At 28 February 2025 1,329    1,329 
Depreciation
At 01 March 2024 1,709    1,709 
Charge for year  
On disposals (380)   (380)
At 28 February 2025 1,329    1,329 
Net book values
Closing balance as at 28 February 2025  
Opening balance as at 01 March 2024  


4.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
3 Class A shares of £1.00 each  
 

3