ROSEDALE ASSOCIATES (YORK) LTD Filleted Accounts Cover
ROSEDALE ASSOCIATES (YORK) LTD
Company No. 08786947
Information for Filing with The Registrar
30 November 2023
ROSEDALE ASSOCIATES (YORK) LTD Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 November 2023.
Principal activities
The principal activity of the company during the year under review was Property Rental.
Directors
The Directors who served at any time during the year were as follows:
F.M.D. Walker
R.S. Walker
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
F.M.D. Walker
Director
29 February 2024
ROSEDALE ASSOCIATES (YORK) LTD Balance Sheet Registrar
at
30 November 2023
Company No.
08786947
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
233,226233,302
233,226233,302
Current assets
Cash at bank and in hand
162
162
Creditors: Amount falling due within one year
5
(223,256)
(231,488)
Net current liabilities
(223,240)
(231,486)
Total assets less current liabilities
9,9861,816
Net assets
9,9861,816
Capital and reserves
Called up share capital
2020
Profit and loss account
6
9,9661,796
Total equity
9,9861,816
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 29 February 2024 and signed on its behalf by:
F.M.D. Walker
Director
29 February 2024
ROSEDALE ASSOCIATES (YORK) LTD Notes to the Accounts Registrar
for the year ended 30 November 2023
1
General information
ROSEDALE ASSOCIATES (YORK) LTD is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08786947
Its registered office is:
Holtby Manor
Stamford Bridge Road
Dunnington
York
YO19 5LL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is generated from the rendering of services. Turnover is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably
- it is probable that the company will receive the consideration due under the contract
- the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
25% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Freehold investment property
Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
01
4
Tangible fixed assets
Land and buildings
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 December 2022
233,0001,430234,430
At 30 November 2023
233,0001,430234,430
Depreciation
At 1 December 2022
-1,1281,128
Charge for the year
-7676
At 30 November 2023
-1,2041,204
Net book values
At 30 November 2023
233,000226233,226
At 30 November 2022
233,000
302
233,302
5
Creditors:
amounts falling due within one year
2023
2022
£
£
Taxes and social security
2,404
1,389
Other creditors
220,852230,099
223,256231,488
6
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
ROSEDALE ASSOCIATES (YORK) LTD0878694730 November 202301 December 2022false29 February 2024BTCSoftware AP Solution 2023 10.4.0310.4.03true087869472022-12-012023-11-30087869472023-11-30087869472022-11-3008786947core:WithinOneYear2023-11-3008786947core:WithinOneYear2022-11-3008786947core:ShareCapital2023-11-3008786947core:ShareCapital2022-11-3008786947core:RetainedEarningsAccumulatedLosses2023-11-3008786947core:RetainedEarningsAccumulatedLosses2022-11-3008786947countries:UnitedKingdom2022-12-012023-11-3008786947bus:RegisteredOffice2022-12-012023-11-3008786947core:FurnitureFittingsToolsEquipment2022-12-012023-11-30087869472021-12-012022-11-3008786947core:LandBuildings2022-12-0108786947core:FurnitureFittingsToolsEquipment2022-12-01087869472022-12-0108786947core:LandBuildings2023-11-3008786947core:FurnitureFittingsToolsEquipment2023-11-3008786947core:LandBuildings2022-12-012023-11-3008786947core:RetainedEarningsAccumulatedLosses2022-12-012023-11-3008786947bus:SmallEntities2022-12-012023-11-3008786947bus:FullAccounts2022-12-012023-11-3008786947bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3008786947bus:Director12022-12-012023-11-3008786947bus:PrivateLimitedCompanyLtd2022-12-012023-11-30iso4217:GBPxbrli:pure