Stephanie Rose Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08732011 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 October 2025

for

Stephanie Rose Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms K S Rose

REGISTERED OFFICE:

Coronation Parade

42 Cannon Lane

Pinner

Middlesex

HA5 1HW

REGISTERED NUMBER:

08732011 (England and Wales)

FIXED ASSETS

Tangible assets

5

681

228

CURRENT ASSETS

Debtors

6

6,563

3,696

Cash at bank

15,592

12,821

22,155

16,517

CREDITORS

Amounts falling due within one year

7

18,380

12,841

NET CURRENT ASSETS

3,775

3,676

TOTAL ASSETS LESS CURRENT LIABILITIES

4,456

3,904

PROVISIONS FOR LIABILITIES

8

129

43

NET ASSETS

4,327

3,861

CAPITAL AND RESERVES

Called up share capital

9

1

Retained earnings

4,326

3,860

SHAREHOLDERS' FUNDS

4,327

3,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

Ms K S Rose - Director

1.	STATUTORY INFORMATION

Stephanie Rose Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents Fee income recoverable from clients for professional services provided during the period. It is measured at the fair value of consideration received or receivable from clients, including expenses and disbursements but excluding Value Added Tax. Fee income is recognised when the amounts can be reliably measured and it is probable that future economic benefits will flow.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings & equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company contributes into a defined contribution pension scheme for its employees & directors. Contributions payable to the pension scheme are charged to Income statement in the period to which they relate.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to and from related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Income statement.

Going concern

The company meets its day-to-day working capital requirements through careful management of its working capital positions. After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

& equipment

£

COST

At 1 November 2024

2,878

Additions

789

At 31 October 2025

3,667

DEPRECIATION

At 1 November 2024

2,650

Charge for year

336

At 31 October 2025

2,986

NET BOOK VALUE

At 31 October 2025

681

At 31 October 2024

228

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Trade debtors

3,150

3,696

Other debtors

3,413

-

6,563

3,696

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

Taxation and social security

14,311

9,565

Other creditors

4,069

3,276

18,380

12,841

8.	PROVISIONS FOR LIABILITIES

31/10/25

31/10/24

£

Deferred tax

129

43

Deferred

tax

£

Balance at 1 November 2024

43

Accelerated capital allowances

86

Balance at 31 October 2025

129

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/10/25

31/10/24

value:

£

1

Ordinary

£1

1

10.	RELATED PARTY DISCLOSURES

Included within Creditors was a balance of £1,276 (2024: £964) owed to a Director of the company. The balance was interest free and was repayable on demand.