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Company Registration No. 14270289 (England and Wales)
Rosa Nera Ltd Unaudited accounts for the period from 1 September 2023 to 31 January 2025
Rosa Nera Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rosa Nera Ltd Company Information for the period from 1 September 2023 to 31 January 2025
Director
C Graziani
Company Number
14270289 (England and Wales)
Registered Office
97 Ribchester Road Clayton Le Dale Blackburn Lancashire BB1 9HT England
Accountants
JJL Accountants Limited 97 Ribchester Road Clayton le Dale Blackburn Lancashire BB1 9HT
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Rosa Nera Ltd Statement of financial position as at 31 January 2025
2025 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,500 
7,500 
Current assets
Debtors
5
2,680 
100 
Cash at bank and in hand
(1,065)
10,628 
1,615 
10,728 
Creditors: amounts falling due within one year
6
(31,365)
(17,088)
Net current liabilities
(29,750)
(6,360)
Net (liabilities)/assets
(22,250)
1,140 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(22,350)
1,040 
Shareholders' funds
(22,250)
1,140 
For the period ending 31 January 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 director acknowledges his 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 and authorised for issue on 29 November 2025 and were signed on its behalf by
C Graziani Director Company Registration No. 14270289
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Rosa Nera Ltd Notes to the Accounts for the period from 1 September 2023 to 31 January 2025
1
Statutory information
Rosa Nera Ltd is a private company, limited by shares, registered in England and Wales, registration number 14270289. The registered office is 97 Ribchester Road, Clayton Le Dale, Blackburn, Lancashire, BB1 9HT, England.
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 period, 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.
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:
Land & buildings
Not provided
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 September 2023
7,500 
At 31 January 2025
7,500 
Depreciation
At 31 January 2025
- 
Net book value
At 31 January 2025
7,500 
At 31 August 2023
7,500 
5
Debtors
2025 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
2,580 
- 
Amounts falling due after more than one year
Other debtors
100 
100 
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Rosa Nera Ltd Notes to the Accounts for the period from 1 September 2023 to 31 January 2025
6
Creditors: amounts falling due within one year
2025 
2023 
£ 
£ 
Bank loans and overdrafts
16,240 
- 
Taxes and social security
300 
2,263 
Loans from directors
14,450 
14,450 
Accruals
375 
375 
31,365 
17,088 
7
Average number of employees
During the period the average number of employees was 2 (2023: 2).
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