Rosemary Carr Consulting Limited

(Registration number: 07403096)
Balance Sheet as at 31 January 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	-	811
Current assets
Debtors	5	-	1,736
Cash at bank and in hand		11,409	10,670
		11,409	12,406
Creditors: Amounts falling due within one year	6	(10,873)	(11,950)
Net current assets		536	456
Total assets less current liabilities		536	1,267
Provisions for liabilities		-	(154)
Net assets		536	1,113
Capital and reserves
Called up share capital		1	1
Retained earnings		535	1,112
Shareholders' funds		536	1,113

For the financial period ending 31 January 2026 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 period in question in accordance with section 476; and
•	The director acknowledges her 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.

Rosemary Carr Consulting Limited

(Registration number: 07403096)
Balance Sheet as at 31 January 2026

Approved and authorised by the director on 1 June 2026
 

......................................... Mrs R Carr Director

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 January 2026

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 represents net invoiced sales of services, net of value added tax under the flat rate scheme, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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.

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 January 2026

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
Plant and machinery	25% Reducing balance
Fixtures, fittings and computer equipment	25% Straight line, 33% Reducing balance

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.
 

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 January 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Tangible assets

	Fixtures, fittings and computer equipment £	Plant and machinery £	Total £
Cost or valuation
At 1 November 2024	14,844	509	15,353
Disposals	(14,844)	(509)	(15,353)
At 31 January 2026	-	-	-
Depreciation
At 1 November 2024	14,033	509	14,542
Eliminated on disposal	(14,033)	(509)	(14,542)
At 31 January 2026	-	-	-
Carrying amount
At 31 January 2026	-	-	-
At 31 October 2024	811	-	811

5

Debtors

Current	2026 £	2024 £
Trade debtors	-	1,736
	-	1,736

Rosemary Carr Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2024 to 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Taxation and social security	298	693
Accruals and deferred income	991	750
Other creditors	9,584	10,507
	10,873	11,950