Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 09545762 Graham Armstrong Kim Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09545762 2023-04-30 09545762 2024-04-30 09545762 2023-05-01 2024-04-30 09545762 frs-core:CurrentFinancialInstruments 2024-04-30 09545762 frs-core:FurnitureFittings 2024-04-30 09545762 frs-core:FurnitureFittings 2023-05-01 2024-04-30 09545762 frs-core:FurnitureFittings 2023-04-30 09545762 frs-core:ShareCapital 2024-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09545762 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09545762 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 09545762 frs-bus:SmallEntities 2023-05-01 2024-04-30 09545762 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09545762 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 09545762 frs-bus:Director1 2023-05-01 2024-04-30 09545762 frs-bus:Director2 2023-05-01 2024-04-30 09545762 frs-countries:EnglandWales 2023-05-01 2024-04-30 09545762 2022-04-30 09545762 2023-04-30 09545762 2022-05-01 2023-04-30 09545762 frs-core:CurrentFinancialInstruments 2023-04-30 09545762 frs-core:ShareCapital 2023-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 09545762
Rose Garden Tea Rooms Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Graham Armstrong
Kim Armstrong
Company Number 09545762
Registered Office Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Page 1
Page 2
Balance Sheet
Registered number: 09545762
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,187 12,965
24,187 12,965
CURRENT ASSETS
Stocks 5 1,800 1,759
Debtors 6 17,244 7,839
Cash at bank and in hand 16,570 10,573
35,614 20,171
Creditors: Amounts Falling Due Within One Year 7 (146,581 ) (108,381 )
NET CURRENT ASSETS (LIABILITIES) (110,967 ) (88,210 )
TOTAL ASSETS LESS CURRENT LIABILITIES (86,780 ) (75,245 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (2,463 )
NET LIABILITIES (86,780 ) (77,708 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (86,880 ) (77,808 )
SHAREHOLDERS' FUNDS (86,780) (77,708)
Page 2
Page 3
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Graham Armstrong
Director
29 January 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Rose Garden Tea Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09545762 . The registered office is Audley House, Northbridge Road, Berkhamsted, Herts, HP4 1EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in GBP.
2.2. Turnover
Revenue is recognised at the point of sale when food and beverages are served to customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2023: 14)
17 14
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2023 32,803
Additions 19,285
As at 30 April 2024 52,088
Depreciation
As at 1 May 2023 19,838
Provided during the period 8,063
As at 30 April 2024 27,901
Net Book Value
As at 30 April 2024 24,187
As at 1 May 2023 12,965
Page 4
Page 5
5. Stocks
2024 2023
£ £
Materials 1,800 1,759
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,244 7,839
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 7,949 7,457
Amounts owed to group undertakings 98,774 62,812
Other creditors 20,787 21,724
Taxation and social security 19,071 16,388
146,581 108,381
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
In creditors there is a loan from a related company (The Hertfordshire Garden Centre Limited) for £98,774 (2023 - £62,812).
Page 5