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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-11-30 07089509 frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:UnlistedNon-exchangeTraded 2021-11-30 07089509 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 07089509 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 07089509 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-11-30 07089509 dpl-frs:CostSales 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales 2021-11-30 07089509 dpl-frs:CostSales 2022-11-30 07089509 dpl-frs:DistributionCosts 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses 2021-12-01 2022-11-30 07089509 frs-bus:Director1 2021-12-01 2022-11-30 07089509 frs-bus:Director1 2021-11-30 07089509 frs-bus:Director1 2022-11-30 07089509 frs-bus:Director2 2021-12-01 2022-11-30 07089509 frs-bus:Director2 2021-11-30 07089509 frs-bus:Director2 2022-11-30 07089509 1 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 1 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 1 2022-11-30 07089509 2 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 2 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 2 2022-11-30 07089509 3 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 3 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 3 2022-11-30 07089509 4 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 4 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 4 2022-11-30 07089509 5 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 5 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 5 2022-11-30 07089509 6 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 6 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 6 2022-11-30 07089509 7 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 7 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 7 2022-11-30 07089509 8 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 8 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 8 2022-11-30 07089509 9 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 9 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 9 2022-11-30 07089509 10 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 10 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 10 2022-11-30 07089509 11 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 11 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 11 2022-11-30 07089509 12 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 12 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 12 2022-11-30 07089509 13 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 13 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 13 2022-11-30 07089509 14 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 14 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 14 2022-11-30 07089509 15 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 15 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 15 2022-11-30 07089509 16 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 16 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 16 2022-11-30 07089509 17 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 17 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 17 2022-11-30 07089509 18 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 18 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 18 2022-11-30 07089509 19 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 19 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 19 2022-11-30 07089509 20 2021-12-01 2022-11-30 07089509 frs-core:CurrentFinancialInstruments 20 2022-11-30 07089509 frs-core:Non-currentFinancialInstruments 20 2022-11-30 07089509 dpl-frs:Item1 2021-12-01 2022-11-30 07089509 dpl-frs:Item1 2021-11-30 07089509 dpl-frs:Item1 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item1 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item1 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item1 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-12-01 2022-11-30 07089509 dpl-frs:Item2 2021-12-01 2022-11-30 07089509 dpl-frs:Item2 2021-11-30 07089509 dpl-frs:Item2 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item2 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item2 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item2 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-12-01 2022-11-30 07089509 dpl-frs:Item3 2021-12-01 2022-11-30 07089509 dpl-frs:Item3 2021-11-30 07089509 dpl-frs:Item3 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item3 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item3 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item3 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-12-01 2022-11-30 07089509 dpl-frs:Item4 2021-12-01 2022-11-30 07089509 dpl-frs:Item4 2021-11-30 07089509 dpl-frs:Item4 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item4 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item4 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item4 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-12-01 2022-11-30 07089509 dpl-frs:Item5 2021-12-01 2022-11-30 07089509 dpl-frs:Item5 2021-11-30 07089509 dpl-frs:Item5 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item5 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item5 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item5 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-12-01 2022-11-30 07089509 dpl-frs:Item6 2021-12-01 2022-11-30 07089509 dpl-frs:Item6 2021-11-30 07089509 dpl-frs:Item6 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item6 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item6 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item6 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-12-01 2022-11-30 07089509 dpl-frs:Item7 2021-12-01 2022-11-30 07089509 dpl-frs:Item7 2021-11-30 07089509 dpl-frs:Item7 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item7 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item7 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item7 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-12-01 2022-11-30 07089509 dpl-frs:Item8 2021-12-01 2022-11-30 07089509 dpl-frs:Item8 2021-11-30 07089509 dpl-frs:Item8 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item8 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item8 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item8 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-12-01 2022-11-30 07089509 dpl-frs:Item9 2021-12-01 2022-11-30 07089509 dpl-frs:Item9 2021-11-30 07089509 dpl-frs:Item9 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item9 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item9 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item9 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-12-01 2022-11-30 07089509 dpl-frs:Item10 2021-12-01 2022-11-30 07089509 dpl-frs:Item10 2021-11-30 07089509 dpl-frs:Item10 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item10 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item10 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item10 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-12-01 2022-11-30 07089509 dpl-frs:Item11 2021-12-01 2022-11-30 07089509 dpl-frs:Item11 2021-11-30 07089509 dpl-frs:Item11 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item11 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item11 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item11 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-12-01 2022-11-30 07089509 dpl-frs:Item12 2021-12-01 2022-11-30 07089509 dpl-frs:Item12 2021-11-30 07089509 dpl-frs:Item12 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item12 2021-12-01 2022-11-30 07089509 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 07089509 dpl-frs:CostSales dpl-frs:Item12 2022-11-30 07089509 dpl-frs:DistributionCosts dpl-frs:Item12 2021-12-01 2022-11-30 07089509 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-12-01 2022-11-30 07089509 1 2021-12-01 2022-11-30 07089509 frs-countries:EnglandWales 2021-12-01 2022-11-30
Registered number: 07089509
CDS Rose Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07089509
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,175 46,854
72,175 46,854
CURRENT ASSETS
Stocks 5 5,605 4,945
Debtors 6 47,690 10,538
Cash at bank and in hand 111,772 15,675
165,067 31,158
Creditors: Amounts Falling Due Within One Year 7 (129,148 ) (25,897 )
NET CURRENT ASSETS (LIABILITIES) 35,919 5,261
TOTAL ASSETS LESS CURRENT LIABILITIES 108,094 52,115
Creditors: Amounts Falling Due After More Than One Year 8 (43,233 ) (30,070 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,600 ) (8,902 )
NET ASSETS 48,261 13,143
CAPITAL AND RESERVES
Called up share capital 10 12 12
Profit and Loss Account 48,249 13,131
SHAREHOLDERS' FUNDS 48,261 13,143
Page 1
Page 2
For the year ending 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Clive Carter
Director
08/03/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
CDS Rose Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07089509 . The registered office is The Old Barn Off Wood Street, Swanley Village, Swanley, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. 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 statement of comprehensive income 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 69,167 - 3,736 72,903
Additions 36,578 293 1,185 38,056
As at 30 November 2023 105,745 293 4,921 110,959
Depreciation
As at 1 December 2022 24,622 - 1,427 26,049
Provided during the period 12,168 44 523 12,735
As at 30 November 2023 36,790 44 1,950 38,784
Net Book Value
As at 30 November 2023 68,955 249 2,971 72,175
As at 1 December 2022 44,545 - 2,309 46,854
Page 4
Page 5
5. Stocks
2023 2022
£ £
Work in progress 5,605 4,945
5,605 4,945
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 47,411 10,259
Other debtors 279 279
47,690 10,538
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 11,594 9,117
Trade creditors 5,246 286
Bank loans and overdrafts 3,000 3,000
Corporation tax 31,096 5,604
Other taxes and social security 662 -
VAT 16,437 4,480
Other creditors 126 3,196
Accruals and deferred income 35,070 -
Directors' loan accounts 25,917 214
129,148 25,897
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 38,483 22,320
Bank loans 4,750 7,750
43,233 30,070
Page 5
Page 6
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,594 9,117
Later than one year and not later than five years 38,483 22,320
50,077 31,437
50,077 31,437
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 12 12
11. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr C Carter & Mr D Carter totalling £25,917 (2022 - £214), no interest is to be charged.
Page 6