Smokerose Limited - Filleted accounts

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