2024-04-01 04253212 2025-03-31 04253212 2024-04-01 2025-03-31 04253212 2024-03-31 04253212 2023-04-01 2024-03-31 04253212 uk-core:WithinOneYear 2024-03-31 04253212 uk-core:WithinOneYear 2025-03-31 04253212 uk-core:AfterOneYear 2024-03-31 04253212 uk-core:AfterOneYear 2025-03-31 04253212 uk-core:ShareCapital 2025-03-31 04253212 uk-core:ShareCapital 2024-03-31 04253212 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 04253212 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04253212 uk-bus:Director1 2024-04-01 2025-03-31 04253212 uk-core:PlantMachinery 2024-04-01 2025-03-31 04253212 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 04253212 uk-core:CommercialMotorVehicles 2024-03-31 04253212 uk-core:PlantMachinery 2024-03-31 04253212 uk-core:PlantMachinery 2025-03-31 04253212 uk-core:CommercialMotorVehicles 2025-03-31 04253212 uk-core:AfterOneYear uk-core:Secured 2025-03-31 04253212 uk-core:AfterOneYear uk-core:Secured 2024-03-31 iso4217:GBP xbrli:pure 04253212 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04253212 uk-bus:FRS102 2024-04-01 2025-03-31 04253212 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 04253212 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31
Rosa Holdings Limited
Registered Number:04253212
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2025
Rosa Holdings Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
04253212
As at 31 March 2025
Rosa Holdings Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
867,960
632,404
2
867,960
632,404
Current assets
Trade and other receivables
286,211
147,522
3
1,263
Cash and cash equivalents
469
147,991
287,474
Trade and other payables: amounts falling due within one
year
(136,275)
(95,110)
4
151,199
52,881
Net current assets
Total assets less current liabilities
920,841
783,603
Trade and other payables: amounts falling due after more
than one year
(652,973)
(739,536)
5
(48,485)
(12,485)
Provisions for liabilities
132,820
Net assets
118,145
Capital and reserves
Called up share capital
5,002
5,002
Retained earnings
127,818
113,143
132,820
118,145
Shareholders' funds
For the year ended 31 March 2025 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 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 proper 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 profit or loss for each financial year in accordance with the requirements of Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Scott Woolley Director
These financial statements were approved and authorised for issue by the Board on 08 July 2025 and were signed by:
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4
Registered Number :
04253212
For the year ended 31 March 2025
Rosa Holdings Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 March 2025
Rosa Holdings Limited
Notes to the Financial Statements
Statutory Information
Rosa Holdings Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04253212.
Registered address:
60 Eldon Street
Barnsley
South Yorkshire
S70 2JL
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover represents amounts receivable for services. Amounts receivable for services performed over time are based upon the stage of completion of the services performed.
Property, plant and equipment
Tangible fixed assets, other than freehold land, 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
25% Reducing balance
15% Reducing balance
Motor vehicles
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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6
For the year ended 31 March 2025
Rosa Holdings Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or
valuation
At 01 April 2024
706,301
701,496
4,805
306,123
278,000
28,123
Additions
At 31 March 2025
32,928
979,496
1,012,424
Provision for depreciation and impairment
At 01 April 2024
73,897
72,328
1,569
Charge for year
70,567
66,028
4,539
At 31 March 2025
144,464
138,356
6,108
At 31 March 2025
Net book value
26,820
841,140
867,960
At 31 March 2024
3,236
629,168
632,404
3. Trade and other receivables
2024
2025
£
£
Trade debtors
12,019
113,979
Taxation and social security
41,630
55,832
Other debtors
93,873
116,400
286,211
147,522
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
-
50,153
Taxation and social security
1,550
3,043
Accruals and deferred income
-
3,500
Directors' loan accounts
23,579
79,579
Other creditors
69,981
-
95,110
136,275
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7
For the year ended 31 March 2025
Rosa Holdings Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
12,500
26,208
Bank loans and overdraft (secured)
60,000
60,000
566,765
667,036
Obligations under HP/Financial leases
739,536
652,973
6. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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