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REGISTERED NUMBER: 04514384 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ROSE AND STEVENS LIMITED

ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSE AND STEVENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTORS: N Munson
L Hubbard





REGISTERED OFFICE: 18 High West Street
Dorchester
Dorset
DT1 1UW





REGISTERED NUMBER: 04514384 (England and Wales)





ACCOUNTANTS: Pugsley Revill
18 High West Street
Dorchester
Dorset
DT1 1UW

ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,541 9,424
8,541 9,424

CURRENT ASSETS
Stocks 250 19,655
Debtors 6 41,903 25,236
Cash at bank 15,601 11,183
57,754 56,074
CREDITORS
Amounts falling due within one year 7 22,606 25,818
NET CURRENT ASSETS 35,148 30,256
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,689

39,680

PROVISIONS FOR LIABILITIES 8 1,623 1,791
NET ASSETS 42,066 37,889

CAPITAL AND RESERVES
Called up share capital 9 103 103
Retained earnings 41,963 37,786
SHAREHOLDERS' FUNDS 42,066 37,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)

BALANCE SHEET - continued
30 NOVEMBER 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 29 February 2024 and were signed on its behalf by:




N Munson - Director



L Hubbard - Director


ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Rose and Stevens Limited 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Stocks
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 items.Cost includes all direct costs and an appropriate proportion
of fixed and variable overheads and in the case of work in progress a proportion of attributable profit.

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.

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.

ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 100,000
AMORTISATION
At 1 December 2022
and 30 November 2023 100,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Motor Office
equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 24,082 9,995 8,578 42,655
Additions 1,129 - - 1,129
At 30 November 2023 25,211 9,995 8,578 43,784
DEPRECIATION
At 1 December 2022 18,953 5,954 8,324 33,231
Charge for year 939 1,010 63 2,012
At 30 November 2023 19,892 6,964 8,387 35,243
NET BOOK VALUE
At 30 November 2023 5,319 3,031 191 8,541
At 30 November 2022 5,129 4,041 254 9,424

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 40,387 23,712
Other debtors 1,516 1,524
41,903 25,236

ROSE AND STEVENS LIMITED (REGISTERED NUMBER: 04514384)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,585 4,466
Taxation and social security 9,032 7,945
Other creditors 9,989 13,407
22,606 25,818

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,623 1,791

Deferred
tax
£   
Balance at 1 December 2022 1,791
Credit for the year (168 )
Balance at 30 November 2023 1,623

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 'A' £1 100 100
1 Ordinary 'B' £1 1 1
2 Ordinary 'C' £1 2 2
103 103