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REGISTERED NUMBER: 04496329 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Rosedale Lighting Ltd.

Rosedale Lighting Ltd. (Registered number: 04496329)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Rosedale Lighting Ltd.

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A G Davies
Mrs J R Davies
B C Davies





SECRETARY: Mrs J R Davies





REGISTERED OFFICE: 2 Hallgarth
Pickering
North Yorkshire
YO18 7AW





REGISTERED NUMBER: 04496329 (England and Wales)





ACCOUNTANTS: Hallgarth Accountants Ltd
2 Hallgarth
Pickering
North Yorkshire
YO18 7AW

Rosedale Lighting Ltd. (Registered number: 04496329)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,899 23,994
Investments 5 458,302 458,302
482,201 482,296

CURRENT ASSETS
Stocks 200 200
Debtors 6 - 13,601
Cash at bank 12,624 12,879
12,824 26,680
CREDITORS
Amounts falling due within one year 7 38,235 46,147
NET CURRENT LIABILITIES (25,411 ) (19,467 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

456,790

462,829

PROVISIONS FOR LIABILITIES 66 78
NET ASSETS 456,724 462,751

CAPITAL AND RESERVES
Called up share capital 31 30
Retained earnings 456,693 462,721
SHAREHOLDERS' FUNDS 456,724 462,751

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Rosedale Lighting Ltd. (Registered number: 04496329)

Balance Sheet - continued
31 March 2023


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 Board of Directors and authorised for issue on 5 August 2023 and were signed on its behalf by:





A G Davies - Director


Rosedale Lighting Ltd. (Registered number: 04496329)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Rosedale Lighting 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.

2. ACCOUNTING POLICIES

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

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - not provided
Tools - 15% on reducing balance
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Rosedale Lighting Ltd. (Registered number: 04496329)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Short Office
leasehold Tools equipment
£    £    £   
COST
At 1 April 2022 23,581 4,879 2,423
Disposals - - -
At 31 March 2023 23,581 4,879 2,423
DEPRECIATION
At 1 April 2022 - 4,613 2,371
Charge for year - 40 11
Eliminated on disposal - - -
At 31 March 2023 - 4,653 2,382
NET BOOK VALUE
At 31 March 2023 23,581 226 41
At 31 March 2022 23,581 266 52

Rosedale Lighting Ltd. (Registered number: 04496329)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 4,566 1,717 37,166
Disposals (4,566 ) - (4,566 )
At 31 March 2023 - 1,717 32,600
DEPRECIATION
At 1 April 2022 4,530 1,658 13,172
Charge for year 9 8 68
Eliminated on disposal (4,539 ) - (4,539 )
At 31 March 2023 - 1,666 8,701
NET BOOK VALUE
At 31 March 2023 - 51 23,899
At 31 March 2022 36 59 23,994

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 31 March 2023 458,302
NET BOOK VALUE
At 31 March 2023 458,302
At 31 March 2022 458,302

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors - 13,601

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 12 9,729
Taxation and social security 3,019 2,479
Other creditors 35,204 33,939
38,235 46,147

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Rosedale Lighting Ltd.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Rosedale Lighting Ltd. for the year ended 31 March 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Rosedale Lighting Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Rosedale Lighting Ltd. and state those matters that we have agreed to state to the Board of Directors of Rosedale Lighting Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosedale Lighting Ltd. and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rosedale Lighting Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Rosedale Lighting Ltd.. You consider that Rosedale Lighting Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Rosedale Lighting Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hallgarth Accountants Ltd
2 Hallgarth
Pickering
North Yorkshire
YO18 7AW


5 August 2023