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Company Registration No. 10017540 (England and Wales)
Rooms by Che Ltd Unaudited accounts for the year ended 28 February 2025
Rooms by Che Ltd Unaudited accounts Contents
Page
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Rooms by Che Ltd Company Information for the year ended 28 February 2025
Directors
Mark Paul Bowen Techie Bowen
Company Number
10017540 (England and Wales)
Registered Office
5 Falcon Mews Morley Leeds West Yorkshire LS27 8UP United Kingdom
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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Rooms by Che Ltd Accountants' report
Accountants' report to the board of directors of Rooms by Che Ltd on the preparation of the unaudited statutory accounts for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rooms by Che Ltd for the year ended 28 February 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Rooms by Che Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Rooms by Che Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rooms by Che Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Rooms by Che Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Rooms by Che Ltd. You consider that Rooms by Che 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 accounts of Rooms by Che 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 accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 22 July 2025
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Rooms by Che Ltd Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
295,000 
295,000 
Current assets
Debtors
13,123 
945 
Cash at bank and in hand
4,441 
1,739 
17,564 
2,684 
Creditors: amounts falling due within one year
(737)
(44,237)
Net current assets/(liabilities)
16,827 
(41,553)
Total assets less current liabilities
311,827 
253,447 
Creditors: amounts falling due after more than one year
(258,925)
(188,425)
Provisions for liabilities
Deferred tax
(11,576)
- 
Net assets
41,326 
65,022 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
74,020 
98,694 
Profit and loss account
(32,696)
(33,674)
Shareholders' funds
41,326 
65,022 
For the year ending 28 February 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by
Techie Bowen Director Company Registration No. 10017540
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Rooms by Che Ltd Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Rooms by Che Ltd is a private company, limited by shares, registered in England and Wales, registration number 10017540. The registered office is 5 Falcon Mews, Morley, Leeds, West Yorkshire, LS27 8UP, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: Computer Equipment 33% at cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Rooms by Che Ltd Notes to the Accounts for the year ended 28 February 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 March 2024
3,282 
At 28 February 2025
3,282 
Depreciation
At 1 March 2024
3,282 
At 28 February 2025
3,282 
Net book value
At 28 February 2025
- 
5
Investment property
2025 
£ 
Fair value at 1 March 2024
295,000 
At 28 February 2025
295,000 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
13,123 
945 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
- 
42,105 
Accruals
737 
2,132 
737 
44,237 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
184,492 
185,425 
Other creditors
74,433 
3,000 
258,925 
188,425 
Aggregate of amounts that fall due for payment after five years
- 
185,425 
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
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Rooms by Che Ltd Notes to the Accounts for the year ended 28 February 2025
9
Deferred taxation
2025 
2024 
£ 
£ 
Revaluation of investment property
24,674 
- 
Tax losses carried forward
(13,098)
- 
11,576 
- 
2025 
2024 
£ 
£ 
Charged to the profit and loss account
11,576 
- 
Provision at end of year
11,576 
- 
10
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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