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Registered Number: 07089509
England and Wales

 

 

 

CDS ROSE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors Clive John Carter
Daniel Louis Carter
Registered Number 07089509
Registered Office Unit 10 Clayfield Mews
Newcomen Road
Tunbridge Wells
Kent
TN4 9PA
Trading Address 30 Reinden Grove
Maidstone
Kent
ME15 8TH
Accountants OMB Tax Limited
Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 November 2024
Principal activities
The principal activity of the Company during the financial year was water treatment.
Directors
The directors who served throughout the year were as follows:
Clive John Carter
Daniel Louis Carter
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

- Select suitable accounting policies and then apply them consistently;
- Make judgements and accounting estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards have been followed (subject to any material departures disclosed); and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume continuation.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the Company's website.

Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Clive John Carter
Director

Date approved: 25 February 2025
2
You consider that the Company is exempt from an audit for the year ended 30 November 2024.

You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the Company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records of the Company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.



OMB Tax Limited

Unit 10, Clayfield Mews
Newcomen Road
Tunbridge Wells
TN4 9PA
25 February 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 82,034    72,175 
82,034    72,175 
Current assets      
Stocks 4 17,250    5,604 
Debtors 5 16,245    47,411 
Cash at bank and in hand 136,497    111,772 
169,992    164,787 
Creditors: amount falling due within one year 6 (101,779)   (93,798)
Net current assets 68,213    70,989 
 
Total assets less current liabilities 150,247    143,164 
Creditors: amount falling due after more than one year 7 (45,929)   (43,233)
Accruals and deferred income   (35,070)
Provisions for liabilities 8   (16,600)
Net assets 104,318    48,261 
 

Capital and reserves
     
Called up share capital 9 13    12 
Profit and loss account 104,305    48,249 
Shareholders' funds 104,318    48,261 
 


For the year ended 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 25 February 2025 and were signed on its behalf by:


-------------------------------
Clive John Carter
Director
4
General Information
CDS Rose Limited is a private company, limited by shares, registered in England and Wales, under 07089509, at Unit 10 Clayfield Mews, Newcomen Road, Tunbridge Wells, Kent, TN4 9PA. The trading address of the company is 30 Reinden Grove, Maidstone, Kent, ME15 8TH.  
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A), the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.  These financial statements are prepared in sterling which is the functional currency of the Company.
Going concern basis
The directors believe that the Company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the Company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax recognised in the profit and loss account.  The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.  Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.  Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery 15% Reducing Balance
Office furniture and fittings 15% Reducing Balance
Computer equipment 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks and work-in-progres
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 items.  Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and machinery   Office furniture and fittings   Computer equipment   Total
  £   £   £   £
At 01 December 2023 105,745    293    4,921    110,959 
Additions 37,373    1,303    12,370    51,046 
Disposals (42,529)       (42,529)
At 30 November 2024 100,589    1,596    17,291    119,476 
Depreciation
At 01 December 2023 36,790    44    1,951    38,785 
Charge for year 11,942    232    2,301    14,475 
On disposals (15,818)       (15,818)
At 30 November 2024 32,914    276    4,252    37,442 
Net book values
Closing balance as at 30 November 2024 67,675    1,320    13,039    82,034 
Opening balance as at 01 December 2023 68,955    249    2,971    72,175 

The net book value of Plant and machinery includes £ 66,292 (2023 £67,328) in respect of assets leased under finance leases or hire purchase contracts.

4.

Stocks

2024
£
  2023
£
Stocks and work-in-progress 17,250    5,604 
17,250    5,604 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade debtors 16,245    47,411 
16,245    47,411 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade creditors 2,522    5,245 
Bank loans 3,000    3,000 
Corporation tax 32,578    31,096 
Tax and NICs under PAYE 865    662 
Pension 368   
Unbilled accountancy costs 2,301   
Other creditors   126 
Obligations under hire purchase contracts 10,095    11,594 
Credit cards 1,173   
Directors' accounts 35,842    25,917 
Value added taxes 13,035    16,158 
101,779    93,798 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank loans 3,285    4,750 
Obligations under hire purchase contracts 42,644    38,483 
45,929    43,233 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   16,600 
  16,600 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10 Ordinary shares of £1.00 each 10    10 
2 B Non voting shares of £1.00 each  
1 C Share non voting share of £1.00 each  
13    13 

10.

Indebtedness

Included within creditors are secured obligations under hire purchase contracts repayable by monthly instalments, as follows:

Repayable within 12 months £10.095.
Repayable between 2 and 5 years £42,644.

Included within creditors are unsecured bank borrowings repayable by monthly instalments, as follows:

Repayable within 12 months £3,000.
Repayable between 2 and 5 years £3,285.
5