Rosy Jeffery Ltd - Filleted accounts

Registered number

04532057

Rosy Jeffery Ltd

Report and Accounts

28 February 2026

Rosy Jeffery Ltd
Registered number:		04532057
Balance Sheet
as at 28 February 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		64,237			37,990

Current assets
Stocks		8,553			15,564
Debtors	4	35,026			38,512
Cash at bank and in hand		78,834			99,931
		122,413			154,007

Creditors: amounts falling due within one year	5	(63,825)			(75,333)

Net current assets			58,588			78,674

Total assets less current liabilities			122,825			116,664

Creditors: amounts falling due after more than one year	6		(63,090)			(50,336)



Net assets			59,735			66,328

Capital and reserves
Called up share capital			102			102
Profit and loss account			59,633			66,226

Shareholder's funds			59,735			66,328

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.



A J Harris
Director
Approved by the board on 23 October 2026

Rosy Jeffery Ltd
Notes to the Accounts
for the year ended 28 February 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office Equipment	25% reducing balance
	Goodwill	Straight Line over 20 years

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			11		8


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 March 2025	49,418		31,577		80,995
	Additions	2,000		35,616		37,616
	At 28 February 2026	51,418		67,193		118,611

	Depreciation
	At 1 March 2025	41,313		1,692		43,005
	Charge for the year	2,626		8,743		11,369
	At 28 February 2026	43,939		10,435		54,374

	Net book value
	At 28 February 2026	7,479		56,758		64,237
	At 28 February 2025	8,105		29,885		37,990


4	Debtors			2026		2025
£					£

	Trade debtors			30,299		34,612
	Other debtors			4,727		3,900
				35,026		38,512


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			5,555		5,555
	Obligations under finance lease and hire purchase contracts			11,116		5,102
	Trade creditors			2,049		3,000
	Other taxes and social security costs			42,453		30,739
	Other creditors			2,652		30,937
				63,825		75,333


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			19,155		24,712
	Obligations under finance lease and hire purchase contracts			43,935		25,624
				63,090		50,336


7	Other information

	Rosy Jeffery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	The Loft , Unit 11
	Hunthay Business Park
	Axminster
	Devon
	EX13 5RJ