1 May 2024 false No description of principal activity Taxfiler 2024.6 SC725724business:PrivateLimitedCompanyLtd2024-05-012025-04-30 SC7257242024-04-30 SC7257242024-05-012025-04-30 SC725724business:AuditExemptWithAccountantsReport2024-05-012025-04-30 SC725724business:FilletedAccounts2024-05-012025-04-30 SC7257242025-04-30 SC725724business:Director12024-05-012025-04-30 SC725724business:RegisteredOffice2024-05-012025-04-30 SC7257242024-04-30 SC725724core:WithinOneYear2025-04-30 SC725724core:WithinOneYear2024-04-30 SC725724core:ShareCapitalcore:PreviouslyStatedAmount2025-04-30 SC725724core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC725724core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-04-30 SC725724core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC725724core:PreviouslyStatedAmount2025-04-30 SC725724core:PreviouslyStatedAmount2024-04-30 SC725724business:SmallEntities2024-05-012025-04-30 SC725724countries:Scotland2024-05-012025-04-30 SC725724core:FurnitureFittings2024-05-012025-04-30 SC725724core:FurnitureFittings2024-04-30 SC725724core:FurnitureFittings2025-04-30 SC7257242023-05-012024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC725724 (Scotland)
ROSE STREET PUB COMPANY LIMITED Unaudited accounts for the year ended 30 April 2025
ROSE STREET PUB COMPANY LIMITED Unaudited accounts Contents
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ROSE STREET PUB COMPANY LIMITED Company Information for the year ended 30 April 2025
Director
Melanie Meldrum Cranston
Company Number
SC725724 (Scotland)
Registered Office
202 ROSE STREET EDINBURGH EH2 4AZ SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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ROSE STREET PUB COMPANY LIMITED Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,767 
6,816 
Current assets
Inventories
1,842 
3,916 
Debtors
2,917 
- 
Cash at bank and in hand
16,519 
30,312 
21,278 
34,228 
Creditors: amounts falling due within one year
(22,321)
(29,133)
Net current (liabilities)/assets
(1,043)
5,095 
Net assets
3,724 
11,911 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,723 
11,910 
Shareholders' funds
3,724 
11,911 
For the year ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 25 June 2025 and were signed on its behalf by
Melanie Meldrum Cranston Director Company Registration No. SC725724
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ROSE STREET PUB COMPANY LIMITED Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
ROSE STREET PUB COMPANY LIMITED is a private company, limited by shares, registered in Scotland, registration number SC725724. The registered office is 202 ROSE STREET, EDINBURGH, EH2 4AZ, SCOTLAND.
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.
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:
Fixtures & fittings
20% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2024
10,245 
At 30 April 2025
10,245 
Depreciation
At 1 May 2024
3,429 
Charge for the year
2,049 
At 30 April 2025
5,478 
Net book value
At 30 April 2025
4,767 
At 30 April 2024
6,816 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
2,917 
- 
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ROSE STREET PUB COMPANY LIMITED Notes to the Accounts for the year ended 30 April 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,952 
7,583 
Trade creditors
5,491 
2,960 
Amounts owed to group undertakings and other participating interests
1,293 
- 
Taxes and social security
2,448 
1,973 
Loans from directors
4,137 
16,617 
22,321 
29,133 
7
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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