General Information
Rosarya Limited is a private company, limited by shares, registered in England and Wales, registration number 11699905, registration address Gorillas, Ground Floor Shop, , 425 Harrow Road, W10 4RE.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
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)
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Motor Vehicles |
25% Reducing Balance
|
| Fixtures and Fittings |
25% Reducing Balance
|
| Computer Equipment |
3 years Straight Line
|
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 1 (2024 : 1).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Motor Vehicles |
|
Fixtures and Fittings |
|
Computer Equipment |
|
Total |
| |
£ |
|
£ |
|
£ |
|
£ |
| At 01 December 2024 |
67,190 |
|
785 |
|
3,959 |
|
71,934 |
| Additions |
- |
|
- |
|
- |
|
- |
| Disposals |
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
67,190 |
|
785 |
|
3,959 |
|
71,934 |
| Depreciation |
| At 01 December 2024 |
40,025 |
|
461 |
|
3,959 |
|
44,445 |
| Charge for year |
6,791 |
|
81 |
|
- |
|
6,872 |
| On disposals |
- |
|
- |
|
- |
|
- |
| At 30 November 2025 |
46,816 |
|
542 |
|
3,959 |
|
51,317 |
| Net book values |
| Closing balance as at 30 November 2025 |
20,374 |
|
243 |
|
- |
|
20,617 |
| Opening balance as at 01 December 2024 |
27,165 |
|
324 |
|
- |
|
27,489 |
|
| 4. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Other Debtors |
183,769 |
|
189,563 |
|
183,769 |
|
189,563 |
|
| 5. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
126,374 |
|
126,373 |
| Taxation and Social Security |
9,638 |
|
9,176 |
| Other Creditors |
12,317 |
|
0 |
|
148,329 |
|
135,549 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2025
£ |
|
2024
£ |
| Other Creditors |
23,824 |
|
29,034 |
|
23,824 |
|
29,034 |
|
| 7. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
3,917 |
|
6,872 |
|
3,917 |
|
6,872 |
|
3
|