Rosa Hem Limited 12186214 false 2023-08-01 2024-07-31 2024-07-31 The principal activity of the company is other letting & operating own or leased real estate. Digita Accounts Production Advanced 6.30.9574.0 true 12186214 2023-08-01 2024-07-31 12186214 2024-07-31 12186214 core:RetainedEarningsAccumulatedLosses 2024-07-31 12186214 core:ShareCapital 2024-07-31 12186214 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 12186214 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 12186214 bus:SmallEntities 2023-08-01 2024-07-31 12186214 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 12186214 bus:FullAccounts 2023-08-01 2024-07-31 12186214 bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12186214 bus:RegisteredOffice 2023-08-01 2024-07-31 12186214 bus:Director1 2023-08-01 2024-07-31 12186214 bus:Director2 2023-08-01 2024-07-31 12186214 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12186214 countries:AllCountries 2023-08-01 2024-07-31 12186214 2022-08-01 2023-07-31 12186214 2023-07-31 12186214 core:RetainedEarningsAccumulatedLosses 2023-07-31 12186214 core:ShareCapital 2023-07-31 12186214 core:CurrentFinancialInstruments core:WithinOneYear 2023-07-31 12186214 core:Non-currentFinancialInstruments core:AfterOneYear 2023-07-31 iso4217:GBP xbrli:pure

Registration number: 12186214

Rosa Hem Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 July 2024

 

Rosa Hem Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

Rosa Hem Limited

(Registration number: 12186214)
Abridged Balance Sheet as at 31 July 2024

2024
£

2023
£

Fixed assets

Investment property

912,568

912,568

Current assets

Debtors

8,527

-

Cash at bank and in hand

1,225

283

9,752

283

Creditors: Amounts falling due within one year

(252,400)

(250,879)

Net current liabilities

(242,648)

(250,596)

Total assets less current liabilities

669,920

661,972

Creditors: Amounts falling due after more than one year

(651,683)

(653,090)

Net assets

18,237

8,882

Capital and reserves

Called up share capital

100

100

Profit and loss account

18,137

8,782

Total equity

18,237

8,882

For the financial year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 22 July 2025 and signed on its behalf by:
 

Mr S D Walker

Director

Dr L M Sjoedin

Director

 

Rosa Hem Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

1

General information

The company is a private company limited by share capital, incorporated in England & Wales .

The address of its registered office is:
42 Killieser Avenue
Streatham Hill
London
SW2 4NT

These financial statements were authorised for issue by the Board on 22 July 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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 the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

 

Rosa Hem Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2024

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

4

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts which are secured of £Nil (2023 - £1,300).

5

Creditors: amounts falling due after more than one year

Creditors include bank loans repayable by instalments of £487,981.00 (2023 - £647,891.00) due after more than five years.