Registered number
01441570
Smokerose Limited
Filleted Accounts
31 December 2025

Smokerose Limited
Registered number: | 01441570
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 4 |  | 4,469 |  |  | 2,461
Cash at bank and in hand |  |  | 24,640 |  |  | 21,258
|  |  | 29,109 |  |  | 23,719
Creditors: amounts falling due within one year | 5 |  | (366) |  |  | (413)
Net current assets |  |  |  | 28,743 |  |  | 23,306
Net assets |  |  |  | 28,743 |  |  | 23,306
Capital and reserves
Called up share capital |  |  |  | 5 |  |  | 5
Profit and loss account |  |  |  | 28,738 |  |  | 23,301
Shareholders' funds |  |  |  | 28,743 |  |  | 23,306
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
T J Tweedy
Director
Approved by the board on 20 May 2026

Smokerose Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 January 2025 | 110
| At 31 December 2025 | 110
| Depreciation
| At 1 January 2025 | 110
| At 31 December 2025 | 110
| Net book value
| At 31 December 2025 | -
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 2,348 |  | 2,461
| Other debtors | 2,121 |  | -
|  |  |  |  |  | 4,469 |  | 2,461
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 77 |  | 125
| Other creditors | 289 |  | 288
|  |  |  |  |  | 366 |  | 413
6 | Other information
| Smokerose Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 31 Clarendon Square
| Leamington Spa
| Warwickshire
| CV32 5QX

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