Roshi Decor Ltd - Accounts

Roshi Decor Ltd
Contents Page
For the year ended 31 December 2024

Company information	1
Statement of financial position	2
Notes to the financial statements	3

Roshi Decor Ltd
Company Information
For the year ended 31 December 2024

Director	Mr Noni Bukrosh
Registered Number	13787773
Registered Office	9 Calke House Snowhill Close Daventry NN11 8AG
Accountants	Marneros Marcus & Co Limited First Floor Hagley Court 40 Vicarage Road Edgbaston Birmingham B153EZ

1

Registered Number: 13787773 Roshi Decor Ltd
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	3	1,063	1,198
		1,063	1,198
Current assets
Debtors	4	4,858	18,989
Cash at bank and in hand		(147)	194
		4,711	19,183
Creditors: amount falling due within one year	5	(5,597)	(5,117)
Net current assets		(886)	14,066

Total assets less current liabilities		177	15,264
Net assets		177	15,264

Capital and reserves
Called up share capital		1	1
Profit and loss account		176	15,263
Shareholders' funds		177	15,264

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 30 October 2025 and were signed by:

-------------------------------
Mr Noni Bukrosh
Director

2

Roshi Decor Ltd
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

Roshi Decor Ltd is a private company, limited by shares, registered in England and Wales, registration number 13787773, registration address 9 Calke House, Snowhill Close, Daventry, NN11 8AG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, 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:

Fixtures and Fittings

10% Straight Line

2.	Average number of employees Average number of employees during the year was 1 (2023 : 1).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 January 2024	1,498	1,498
Additions	-	-
Disposals	-	-
At 31 December 2024	1,498	1,498
Depreciation
At 01 January 2024	300	300
Charge for year	135	135
On disposals	-	-
At 31 December 2024	435	435
Net book values
Closing balance as at 31 December 2024	1,063	1,063
Opening balance as at 01 January 2024	1,198	1,198

4.

Debtors: amounts falling due within one year

	2024 £	2023 £
Trade Debtors	-	15,000
Directors' Current Accounts	4,858	3,989
	4,858	18,989

5.

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	1,680	1,200
Corporation Tax	62	62
CIS Control Account	3,375	3,375
Accrued Expenses	480	480
	5,597	5,117

3

Registered Number: 13787773
England and Wales
ROSHI DECOR LTD

Unaudited Financial Statements

Period of accounts Start date: 01 January 2024 End date: 31 December 2024