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REGISTERED NUMBER: 13049727 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

THE ROSE PRESS GARDEN LIMITED

THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)






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


THE ROSE PRESS GARDEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mrs E R Munson





REGISTERED OFFICE: 27 - 29 Old Market
Wisbech
Cambridgeshire
PE13 1NE





REGISTERED NUMBER: 13049727 (England and Wales)





ACCOUNTANTS: Wheelers
Chartered Accountants & Tax Consultants
27-29 Old Market
Wisbech
Cambridgeshire
PE13 1NE

THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)

BALANCE SHEET
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,608 1,197
Tangible assets 5 1,691 2,305
3,299 3,502

CURRENT ASSETS
Stocks 37,000 32,512
Debtors 6 6,806 14,341
Cash at bank 3,729 3,774
47,535 50,627
CREDITORS
Amounts falling due within one year 7 58,888 70,607
NET CURRENT LIABILITIES (11,353 ) (19,980 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(8,054

)

(16,478

)

PROVISIONS FOR LIABILITIES 600 -
NET LIABILITIES (8,654 ) (16,478 )

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (8,664 ) (16,488 )
SHAREHOLDERS' FUNDS (8,654 ) (16,478 )

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 director acknowledges her 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.

THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)

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 director and authorised for issue on 22 August 2024 and were signed by:





Mrs E R Munson - Director


THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)

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

1. STATUTORY INFORMATION

The Rose Press Garden 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

At the balance sheet date, the company had net liabilities of £8,654 by virtue of its current liabilities exceeding its current assets. The director is confident that the going concern basis for the preparation of the financial statements is appropriate, and this view is supported by the continuing support of the company bankers and creditors.

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

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

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.


THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 December 2022 1,197
Additions 765
At 30 November 2023 1,962
AMORTISATION
Amortisation for year 354
At 30 November 2023 354
NET BOOK VALUE
At 30 November 2023 1,608
At 30 November 2022 1,197

THE ROSE PRESS GARDEN LIMITED (REGISTERED NUMBER: 13049727)

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

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 2,596 691 3,287
DEPRECIATION
At 1 December 2022 765 217 982
Charge for year 458 156 614
At 30 November 2023 1,223 373 1,596
NET BOOK VALUE
At 30 November 2023 1,373 318 1,691
At 30 November 2022 1,831 474 2,305

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors - 975
Other debtors 6,806 13,366
6,806 14,341

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 21,912 61,648
Taxation and social security 4,878 -
Other creditors 32,098 8,959
58,888 70,607

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mrs E R Munson
Balance outstanding at start of year - -
Amounts advanced 3,303 23,272
Amounts repaid (3,303 ) (23,272 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

The above loan was charged interest at a rate of 2% for balances over £10,000 until 5 April 2023 and 2.25% thereafter.