Rosara Sands Limited,Ltd - AccountsLtd

Registered Number :

SC792440

As at 31 December 2024

Rosara Sands Limited

Statement of Financial Position

2024

Notes

Fixed assets

Property, plant and equipment

187,520

Current assets

Cash and cash equivalents

1,981

Trade and other payables: amounts falling due within one

year

(205,741)

(203,760)

Net current liabilities

Total assets less current liabilities

(16,240)

Net assets/liabilities

Capital and reserves

Called up share capital

100

Retained earnings

(16,340)

(16,240)

Shareholders' funds

For the period ended 31 December 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 financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006

The director acknowledges her responsibilities for:a) ensuring that the company keeps proper 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 Section

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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mrs Sara Noel MacKinnon Scott Director

These financial statements were approved and authorised for issue by the Board on 04 September 2025 and were signed by:

The notes form part of these financial statements

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For the period ended 31 December 2024

Rosara Sands Limited

Notes to the Financial Statements

Statutory Information

Rosara Sands Limited is a private limited company, limited by shares, domiciled in Scotland, registration number

SC792440.

Registered address:

1a Victoria Road

Dundee

DD1 1EL

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

Property, plant and equipment

Property, plant and equipment, 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:

Land and Buildings

2. Property, plant and equipment

Land and

Buildings

Cost or

valuation

187,520

Additions

At 31 December 2024

187,520

At 31 December 2024

Net book value

187,520

3. Trade and other payables: amounts falling due within one year

2024

Other creditors

205,741

Short-term creditors are measured at the transaction price. Other financial laibilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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