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Company Registration No. 4321153 (England and Wales)
ROSE EXPORT LTD Unaudited accounts for the year ended 31 May 2024
ROSE EXPORT LTD Unaudited accounts Contents
Page
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ROSE EXPORT LTD Company Information for the year ended 31 May 2024
Director
George Rose
Company Number
4321153 (England and Wales)
Registered Office
STATION BUSINESS PARK LAPFORD CREDITON DEVON EX17 6AE
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ROSE EXPORT LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,164,627 
1,167,880 
Current assets
Inventories
21,890 
20,286 
Debtors
73,235 
66,004 
Cash at bank and in hand
2,782 
41,734 
97,907 
128,024 
Creditors: amounts falling due within one year
(292,726)
(189,122)
Net current liabilities
(194,819)
(61,098)
Total assets less current liabilities
969,808 
1,106,782 
Creditors: amounts falling due after more than one year
(473,666)
(513,592)
Net assets
496,142 
593,190 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
496,141 
593,189 
Shareholders' funds
496,142 
593,190 
For the year ending 31 May 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 January 2025 and were signed on its behalf by
George Rose Director Company Registration No. 4321153
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ROSE EXPORT LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
ROSE EXPORT LTD is a private company, limited by shares, registered in England and Wales, registration number 4321153. The registered office is STATION BUSINESS PARK, LAPFORD, CREDITON, DEVON, EX17 6AE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% reducing balance
Motor vehicles
12.5% reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
591,859 
260,528 
1,236,893 
2,089,280 
Additions
- 
3,068 
71,542 
74,610 
At 31 May 2024
591,859 
263,596 
1,308,435 
2,163,890 
Depreciation
At 1 June 2023
- 
129,020 
792,380 
921,400 
Charge for the year
- 
13,864 
63,999 
77,863 
At 31 May 2024
- 
142,884 
856,379 
999,263 
Net book value
At 31 May 2024
591,859 
120,712 
452,056 
1,164,627 
At 31 May 2023
591,859 
131,508 
444,513 
1,167,880 
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ROSE EXPORT LTD Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
19,505 
11,921 
Accrued income and prepayments
25,170 
25,523 
Other debtors
28,560 
28,560 
73,235 
66,004 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
75,410 
75,362 
Obligations under finance leases and hire purchase contracts
73,519 
55,532 
Trade creditors
109,519 
15,106 
Taxes and social security
6,473 
16,814 
Other creditors
- 
386 
Loans from directors
12,624 
24,272 
Accruals
15,181 
1,650 
292,726 
189,122 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
349,906 
398,155 
Obligations under finance leases and hire purchase contracts
123,760 
115,437 
473,666 
513,592 
8
Transactions with related parties
In the year ended 31 May 2021 the Company leased the 80% share of the property at Station Business Park, owned by the director Mr G H Rose at an annual rental of £51,000. This is a market value rent.
9
Average number of employees
During the year the average number of employees was 33 (2023: 33).
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