Official Em Rose Limited

Contents

Statement of financial position	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Official Em Rose Limited

(Registration number: 14121730)
Statement of financial position as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,747	6,329
Current assets
Debtors	5	131,486	13,942
Cash at bank and in hand		132,450	204,919
		263,936	218,861
Creditors: Amounts falling due within one year	6	(82,082)	(76,450)
Net current assets		181,854	142,411
Total assets less current liabilities		186,601	148,740
Provisions for liabilities		(1,159)	(1,582)
Net assets		185,442	147,158
Capital and reserves
Called up share capital	7	100	100
Retained earnings		185,342	147,058
Shareholders' funds		185,442	147,158

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income statement.

Official Em Rose Limited

(Registration number: 14121730)
Statement of financial position as at 31 May 2025

Approved and authorised by the Board on 15 September 2025 and signed on its behalf by:
 

......................................... Mr S M Johnson Director

Official Em Rose Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

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

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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 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 that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's 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 income 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.

Official Em Rose Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% Reducing Balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

Official Em Rose Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2024	7,803	7,803
At 31 May 2025	7,803	7,803
Depreciation
At 1 June 2024	1,474	1,474
Charge for the year	1,582	1,582
At 31 May 2025	3,056	3,056
Carrying amount
At 31 May 2025	4,747	4,747
At 31 May 2024	6,329	6,329

5

Debtors

Current	2025 £	2024 £
Trade debtors	14,986	13,942
Other debtors	116,500	-
	131,486	13,942

Official Em Rose Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	56,613	75,795
Accruals and deferred income	(205)	(310)
Other creditors	25,674	965
	82,082	76,450

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100