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Registration number: 07606373

Rozafa (Manchester) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Rozafa (Manchester) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Rozafa (Manchester) Limited

Company Information

Director | Mr P Velaj

Registered office | The Glen Knutsford Old Road Stockton Heath Warrington WA4 2LD

Accountants | Davidson Stant Limited The Glen Knutsford Old Road Stockton Heath Warrington Cheshire WA4 2LD

Rozafa (Manchester) Limited

(Registration number: 07606373)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 15,263 | 16,051
Current assets |  |  |
Stocks | 4 | 2,000 | 2,000
Debtors | 5 | 24,294 | 23,980
Cash at bank and in hand |  | 654,923 | 681,870
|  | 681,217 | 707,850
Creditors: Amounts falling due within one year | 6 | (298,049) | (265,293)
Net current assets |  | 383,168 | 442,557
Total assets less current liabilities |  | 398,431 | 458,608
Creditors: Amounts falling due after more than one year | 6 | (13,271) | (22,747)
Net assets |  | 385,160 | 435,861
Capital and reserves |  |  |
Called up share capital | 7 | 4 | 4
Retained earnings |  | 385,156 | 435,857
Shareholders' funds |  | 385,160 | 435,861

For the financial year ending 30 April 2025 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; and
• | The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 January 2026

.........................................

Mr P Velaj

Director

Rozafa (Manchester) Limited

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

1 | 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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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 sale of goods and 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 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.

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:

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.

Rozafa (Manchester) Limited

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 11).

Rozafa (Manchester) Limited

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

3 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 36,870 | 21,762 | 35,059 | 93,691
Additions | - | 5,946 | - | 5,946
At 30 April 2025 | 36,870 | 27,708 | 35,059 | 99,637
Depreciation
At 1 May 2024 | 31,971 | 15,405 | 30,264 | 77,640
Charge for the year | 2,459 | 3,076 | 1,199 | 6,734
At 30 April 2025 | 34,430 | 18,481 | 31,463 | 84,374
Carrying amount
At 30 April 2025 | 2,440 | 9,227 | 3,596 | 15,263
At 30 April 2024 | 4,899 | 6,357 | 4,795 | 16,051

Included within the net book value of land and buildings above is £2,440 (2024 - £4,900) in respect of short leasehold land and buildings.

4 | Stocks

| 2025 £ | 2024 £
Finished goods and goods for resale | 2,000 | 2,000

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 16,058 | 15,744
Other debtors | 8,236 | 8,236
| 24,294 | 23,980

Rozafa (Manchester) Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,434 | 5,399
Taxation and social security | 86,327 | 121,947
Accruals and deferred income | 137,758 | 136,706
Other creditors | 67,530 | 1,241
| 298,049 | 265,293

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 13,271 | 22,747

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 4 | 4 | 4 | 4

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 13,271 | 22,747

9 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £50,250.00 (2024 - £33,199.25) per each Ordinary Shares |  | 201,000 |  | 132,797