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REGISTERED NUMBER: 05993588 (England and Wales)
























Financial Statements

for the Year Ended 31 December 2023

for

ROSEWOOD & BROOK HOUSE LTD

ROSEWOOD & BROOK HOUSE LTD (REGISTERED NUMBER: 05993588)






Contents of the Financial Statements
for the year ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROSEWOOD & BROOK HOUSE LTD

Company Information
for the year ended 31 December 2023







DIRECTOR: B Oozageer





SECRETARY: R Oozageer





REGISTERED OFFICE: 32 Furlong Way
Great Amwell
Ware
Hertfordshire
SG12 9TF





REGISTERED NUMBER: 05993588 (England and Wales)





AUDITORS: Trevor Jones & Partners Ltd
Statutory Auditor
Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ

ROSEWOOD & BROOK HOUSE LTD (REGISTERED NUMBER: 05993588)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 90,000 120,000
Tangible assets 5 30,445 33,324
120,445 153,324

CURRENT ASSETS
Debtors 6 967,540 845,395
Cash at bank and in hand 11,180 50,333
978,720 895,728
CREDITORS
Amounts falling due within one year 7 72,709 43,862
NET CURRENT ASSETS 906,011 851,866
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,026,456

1,005,190

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,026,356 1,005,090
SHAREHOLDERS' FUNDS 1,026,456 1,005,190

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





B Oozageer - Director


ROSEWOOD & BROOK HOUSE LTD (REGISTERED NUMBER: 05993588)

Notes to the Financial Statements
for the year ended 31 December 2023

1. STATUTORY INFORMATION

Rosewood & Brook House 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.

Turnover
Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of services falling within the company's ordinary activities.

Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic 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 machinery etc - 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

ROSEWOOD & BROOK HOUSE LTD (REGISTERED NUMBER: 05993588)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

2. ACCOUNTING POLICIES - continued

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 20 (2022 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 600,000
AMORTISATION
At 1 January 2023 480,000
Charge for year 30,000
At 31 December 2023 510,000
NET BOOK VALUE
At 31 December 2023 90,000
At 31 December 2022 120,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 108,424
Additions 221
At 31 December 2023 108,645
DEPRECIATION
At 1 January 2023 75,100
Charge for year 3,100
At 31 December 2023 78,200
NET BOOK VALUE
At 31 December 2023 30,445
At 31 December 2022 33,324

ROSEWOOD & BROOK HOUSE LTD (REGISTERED NUMBER: 05993588)

Notes to the Financial Statements - continued
for the year ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 53,262 15,483
Amounts owed by group undertakings 804,684 733,643
Other debtors 109,594 96,269
967,540 845,395

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,389 1,145
Taxation and social security 51,948 32,723
Other creditors 18,372 9,994
72,709 43,862

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Christopher James Whale (Senior Statutory Auditor)
for and on behalf of Trevor Jones & Partners Ltd

9. RELATED PARTY DISCLOSURES

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.

10. ULTIMATE PARENT UNDERTAKING

The company's ultimate holding company is Adonai Holdings Limited, a company of which the directors, B. and R. Oozageer, are directors and shareholders.