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Company Registration No. 4321153 (England and Wales)
ROSE EXPORT LTD Unaudited accounts for the year ended 31 May 2023
ROSE EXPORT LTD Unaudited accounts Contents
Page
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ROSE EXPORT LTD Company Information for the year ended 31 May 2023
Director
George Rose
Company Number
4321153 (England and Wales)
Registered Office
STATION BUSINESS PARK LAPFORD CREDITON DEVON EX17 6AE
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ROSE EXPORT LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,167,880 
910,167 
Current assets
Inventories
20,286 
31,372 
Debtors
66,004 
18,935 
Cash at bank and in hand
41,734 
174,213 
128,024 
224,520 
Creditors: amounts falling due within one year
(189,122)
(210,006)
Net current (liabilities)/assets
(61,098)
14,514 
Total assets less current liabilities
1,106,782 
924,681 
Creditors: amounts falling due after more than one year
(513,592)
(413,949)
Net assets
593,190 
510,732 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
593,189 
510,731 
Shareholders' funds
593,190 
510,732 
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 November 2023 and were signed on its behalf by
George Rose Director Company Registration No. 4321153
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ROSE EXPORT LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
ROSE EXPORT LTD is a private company, limited by shares, registered in England and Wales, registration number 4321153. The registered office is STATION BUSINESS PARK, LAPFORD, CREDITON, DEVON, EX17 6AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
12.5% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
491,274 
236,091 
1,025,700 
1,753,065 
Additions
100,585 
29,099 
211,193 
340,877 
Disposals
- 
(4,662)
- 
(4,662)
At 31 May 2023
591,859 
260,528 
1,236,893 
2,089,280 
Depreciation
At 1 June 2022
- 
113,439 
729,459 
842,898 
Charge for the year
- 
15,581 
62,921 
78,502 
At 31 May 2023
- 
129,020 
792,380 
921,400 
Net book value
At 31 May 2023
591,859 
131,508 
444,513 
1,167,880 
At 31 May 2022
491,274 
122,652 
296,241 
910,167 
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ROSE EXPORT LTD Notes to the Accounts for the year ended 31 May 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,921 
10,668 
Accrued income and prepayments
25,523 
8,267 
Other debtors
28,560 
- 
66,004 
18,935 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
75,362 
49,994 
Obligations under finance leases and hire purchase contracts
55,532 
24,884 
Trade creditors
15,106 
37,301 
Taxes and social security
16,814 
63,728 
Other creditors
386 
385 
Loans from directors
24,272 
32,214 
Accruals
1,650 
1,500 
189,122 
210,006 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
398,155 
400,961 
Obligations under finance leases and hire purchase contracts
115,437 
12,988 
513,592 
413,949 
8
Transactions with related parties
In the year ended 31 May 2021 the Company leased the 80% share of the property at Station Business Park, owned by the director Mr G H Rose at an annual rental of £51,000. This is a market value rent.
9
Average number of employees
During the year the average number of employees was 33 (2022: 33).
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