Betty Rose Ltd

(Registration number: 07778624)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	2,566	3,408
Current assets
Debtors	5	16,297	21,217
Cash at bank and in hand		13,663	12,675
		29,960	33,892
Creditors: Amounts falling due within one year	6	(23,860)	(27,600)
Net current assets		6,100	6,292
Total assets less current liabilities		8,666	9,700
Provisions for liabilities		(641)	(446)
Net assets		8,025	9,254
Capital and reserves
Called up share capital		10	10
Retained earnings		8,015	9,244
Shareholders' funds		8,025	9,254

For the financial year ending 30 September 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.

Betty Rose Ltd

(Registration number: 07778624)
Balance Sheet as at 30 September 2025

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 Profit and Loss Account.

Approved and authorised by the Board on 16 December 2025 and signed on its behalf by:
 

......................................... PA Clements Director

Betty Rose Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

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

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.

The presentation currency of the financial statements is Pound Sterling (£).

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.

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.

Betty Rose Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2	Accounting policies (continued)

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 balance sheet 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, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% Reducing balance
Office equipment	33% Straight line
Motor vehicles	25% Reducing balance

Betty Rose Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2	Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
 

3	Staff numbers

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

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	8,162	26,933	35,095
At 30 September 2025	8,162	26,933	35,095
Depreciation
At 1 October 2024	7,451	24,236	31,687
Charge for the year	168	674	842
At 30 September 2025	7,619	24,910	32,529
Carrying amount
At 30 September 2025	543	2,023	2,566
At 30 September 2024	711	2,697	3,408

Betty Rose Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

5

Debtors

	2025 £	2024 £
Trade debtors	16,297	21,217
	16,297	21,217

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	16,713	19,588
Accruals and deferred income	1,126	1,280
Other creditors	6,021	6,732
	23,860	27,600