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REGISTERED NUMBER: 07913994 (England and Wales)















Rosemere Coffee Shop Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025






Rosemere Coffee Shop Limited (Registered number: 07913994)






Contents of the Financial Statements
for the year ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rosemere Coffee Shop Limited

Company Information
for the year ended 31 March 2025







DIRECTORS: DJ Hill
J Hodgson





REGISTERED OFFICE: Royal Preston Hospital Lancashire
Teaching Hospitals
Executive Dept, Sharoe Green Lane
Fulwood
Lancashire
PR2 9HT





REGISTERED NUMBER: 07913994 (England and Wales)





ACCOUNTANTS: McMillan & Co LLP
Chartered Accountants
28 Eaton Avenue
Matrix Office Park
Buckshaw Village
Chorley
Lancashire
PR7 7NA

Rosemere Coffee Shop Limited (Registered number: 07913994)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £
FIXED ASSETS
Tangible assets 4 2,124 2,173

CURRENT ASSETS
Stocks 5,053 5,188
Debtors 5 72 56
Cash at bank and in hand 52,001 41,608
57,126 46,852
CREDITORS
Amounts falling due within one year 6 7,349 7,303
NET CURRENT ASSETS 49,777 39,549
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,901

41,722

CREDITORS
Amounts falling due after more than one
year

7

(10,961

)

(10,961

)

PROVISIONS FOR LIABILITIES 8 - (71 )
NET ASSETS 40,940 30,690

RESERVES
Income and expenditure account 40,940 30,690
40,940 30,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Rosemere Coffee Shop Limited (Registered number: 07913994)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2025 and were signed on its behalf by:





DJ Hill - Director


Rosemere Coffee Shop Limited (Registered number: 07913994)

Notes to the Financial Statements
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Rosemere Coffee Shop Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The amounts in the financial statements have been rounded to the nearest £1.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

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


Rosemere Coffee Shop Limited (Registered number: 07913994)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

Gift aid payments
Gift aid payments are treated as a distribution in accordance with FRS102 and recognised when a legal obligation exists to make payment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 April 2024 9,711
Additions 295
At 31 March 2025 10,006
DEPRECIATION
At 1 April 2024 7,538
Charge for year 344
At 31 March 2025 7,882
NET BOOK VALUE
At 31 March 2025 2,124
At 31 March 2024 2,173

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Prepayments and accrued income 72 56

Rosemere Coffee Shop Limited (Registered number: 07913994)

Notes to the Financial Statements - continued
for the year ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 2,564 2,758
VAT 2,916 2,867
Accruals and deferred income 1,869 1,678
7,349 7,303

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£ £
Other creditors 10,961 10,961

8. PROVISIONS FOR LIABILITIES
2025 2024
£ £
Deferred tax
Accelerated capital allowances - 71

Deferred tax
£
Balance at 1 April 2024 71
Credit to Statement of Income and Retained Earnings during year (71 )
Balance at 31 March 2025 -

9. RELATED PARTY DISCLOSURES

In the opinion of the directors the company is controlled by the directors, on the basis of their legal duties and obligations.

10. LIMITED BY GUARANTEE

The company is limited by guarantee of members and does not have share capital. The liability of the members is limited to £1.