IRIS Accounts Production v25.2.0.378 10106545 director 1.5.24 30.4.25 30.4.25 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh101065452024-04-30101065452025-04-30101065452024-05-012025-04-30101065452023-04-30101065452023-05-012024-04-30101065452024-04-3010106545ns15:EnglandWales2024-05-012025-04-3010106545ns14:PoundSterling2024-05-012025-04-3010106545ns10:Director12024-05-012025-04-3010106545ns10:PrivateLimitedCompanyLtd2024-05-012025-04-3010106545ns10:SmallEntities2024-05-012025-04-3010106545ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-3010106545ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-3010106545ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-3010106545ns10:FullAccounts2024-05-012025-04-3010106545ns10:OrdinaryShareClass12024-05-012025-04-3010106545ns10:RegisteredOffice2024-05-012025-04-3010106545ns5:CurrentFinancialInstruments2025-04-3010106545ns5:CurrentFinancialInstruments2024-04-3010106545ns5:Non-currentFinancialInstruments2025-04-3010106545ns5:Non-currentFinancialInstruments2024-04-3010106545ns5:ShareCapital2025-04-3010106545ns5:ShareCapital2024-04-3010106545ns5:RetainedEarningsAccumulatedLosses2025-04-3010106545ns5:RetainedEarningsAccumulatedLosses2024-04-3010106545ns5:FurnitureFittings2024-05-012025-04-3010106545ns5:MotorVehicles2024-05-012025-04-3010106545ns5:ComputerEquipment2024-05-012025-04-3010106545ns5:FurnitureFittings2024-04-3010106545ns5:MotorVehicles2024-04-3010106545ns5:ComputerEquipment2024-04-3010106545ns5:FurnitureFittings2025-04-3010106545ns5:MotorVehicles2025-04-3010106545ns5:ComputerEquipment2025-04-3010106545ns5:FurnitureFittings2024-04-3010106545ns5:MotorVehicles2024-04-3010106545ns5:ComputerEquipment2024-04-3010106545ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-3010106545ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3010106545ns10:OrdinaryShareClass12025-04-3010106545ns5:RetainedEarningsAccumulatedLosses2024-04-3010106545ns5:RetainedEarningsAccumulatedLosses2024-05-012025-04-30
REGISTERED NUMBER: 10106545 (England and Wales)












ROSENIGHT LIMITED

Unaudited Financial Statements

for the Year Ended 30 April 2025






ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSENIGHT LIMITED

Company Information
for the Year Ended 30 April 2025







DIRECTOR: Ms C A Paouros





REGISTERED OFFICE: The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB





REGISTERED NUMBER: 10106545 (England and Wales)





ACCOUNTANTS: The Bailey Partnership
Chartered Accountants
The Old Mill, Kings Mill
Kings Mill Lane
South Nutfield
Surrey
RH1 5NB

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,478 32,396

CURRENT ASSETS
Debtors 5 3,934 10,854
Cash at bank 40,324 28,091
44,258 38,945
CREDITORS
Amounts falling due within one year 6 55,309 25,970
NET CURRENT (LIABILITIES)/ASSETS (11,051 ) 12,975
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,427

45,371

CREDITORS
Amounts falling due after more than one
year

7

-

33,011
NET ASSETS 14,427 12,360

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 14,426 12,359
SHAREHOLDERS' FUNDS 14,427 12,360

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 director acknowledges her 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.

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Balance Sheet - continued
30 April 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 June 2025 and were signed by:





Ms C A Paouros - Director


ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Rosenight 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Fixed assets do not require replacement of parts or the cost of major inspections to be recognised separately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Holiday pay
No liability is recognised in respect of holiday pay as employees are unable to carry forward holiday into future periods.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2024 2,524 61,315 18,161 82,000
Additions - - 1,576 1,576
At 30 April 2025 2,524 61,315 19,737 83,576
DEPRECIATION
At 1 May 2024 1,385 35,447 12,772 49,604
Charge for year 285 6,467 1,742 8,494
At 30 April 2025 1,670 41,914 14,514 58,098
NET BOOK VALUE
At 30 April 2025 854 19,401 5,223 25,478
At 30 April 2024 1,139 25,868 5,389 32,396

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 2,934 10,854
Other debtors 1,000 -
3,934 10,854

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 33,011 6,096
Tax 15,197 13,587
Social security and other taxes 169 -
VAT 5,420 4,454
Directors' loan accounts 137 508
Accrued expenses 1,375 1,325
55,309 25,970

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts - 33,011

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 Ordinary £1 1 1

ROSENIGHT LIMITED (REGISTERED NUMBER: 10106545)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

9. RESERVES
Retained
earnings
£   

At 1 May 2024 12,359
Profit for the year 24,567
Dividends (22,500 )
At 30 April 2025 14,426