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Company Registration No. 08332492 (England and Wales)
Roses Country Fayre Ltd Unaudited accounts for the year ended 30 April 2024
Roses Country Fayre Ltd Unaudited accounts Contents
Page
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Roses Country Fayre Ltd Company Information for the year ended 30 April 2024
Directors
Barbara Rose Christopher David Rose James Rose
Secretary
Barbara Rose
Company Number
08332492 (England and Wales)
Accountants
The Practice - Chartered Management Accountants 2 New Street Ledbury Herefordshire HR8 2DX
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Roses Country Fayre Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
127,377 
99,733 
Current assets
Inventories
180,000 
180,000 
Debtors
42,819 
40,885 
Cash at bank and in hand
(13,719)
(5,741)
209,100 
215,144 
Creditors: amounts falling due within one year
(206,304)
(194,973)
Net current assets
2,796 
20,171 
Total assets less current liabilities
130,173 
119,904 
Creditors: amounts falling due after more than one year
(14,941)
(24,021)
Net assets
115,232 
95,883 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
115,230 
95,881 
Shareholders' funds
115,232 
95,883 
For the year ending 30 April 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 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 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 of Directors and authorised for issue on 3 January 2025 and were signed on its behalf by
Christopher David Rose Director Company Registration No. 08332492
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Roses Country Fayre Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Roses Country Fayre Ltd is a private company, limited by shares, registered in England and Wales, registration number 08332492.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation method and rate - Over period of 5 years
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:
Land & buildings
Not Currently Depreciated
Plant & machinery
10% Reducing Balance
Motor vehicles
25%Reducing Balance
Fixtures & fittings
25%Reducing Balance
Computer equipment
25%Reducing Balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
20,000 
At 30 April 2024
20,000 
Amortisation
At 1 May 2023
20,000 
At 30 April 2024
20,000 
Net book value
At 30 April 2024
- 
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Roses Country Fayre Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
24,119 
200,084 
12,292 
2,464 
238,959 
Additions
- 
39,500 
- 
- 
39,500 
At 30 April 2024
24,119 
239,584 
12,292 
2,464 
278,459 
Depreciation
At 1 May 2023
- 
126,772 
10,143 
2,311 
139,226 
Charge for the year
- 
11,281 
537 
38 
11,856 
At 30 April 2024
- 
138,053 
10,680 
2,349 
151,082 
Net book value
At 30 April 2024
24,119 
101,531 
1,612 
115 
127,377 
At 30 April 2023
24,119 
73,312 
2,149 
153 
99,733 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
42,819 
40,885 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,247 
27,356 
Trade creditors
177,388 
140,810 
Taxes and social security
9,751 
12,167 
Other creditors
4,320 
10,638 
Loans from directors
- 
2,404 
Accruals
1,598 
1,598 
206,304 
194,973 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
14,941 
24,021 
9
Transactions with related parties
Loan From Director - Interest paid at market rates. - Mr C Rose £2,404 (2022 £29,709)
10
Average number of employees
During the year the average number of employees was 22 (2023: 22).
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