Registered number
03909243
Rose of Jericho Limited
Filleted Accounts
31 March 2025
Rose of Jericho Limited
Registered number: 03909243
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 45,099 10,030
Investments 4 1 1
45,100 10,031
Current assets
Stocks 285,048 255,160
Debtors 5 79,340 41,563
Cash at bank and in hand 138,901 136,674
503,289 433,397
Creditors: amounts falling due within one year 6 (405,672) (364,044)
Net current assets 97,617 69,353
Total assets less current liabilities 142,717 79,384
Creditors: amounts falling due after more than one year 7 (12,892) (14,029)
Provisions for liabilities (11,275) (2,507)
Net assets 118,550 62,848
Capital and reserves
Called up share capital 1 1
Profit and loss account 118,549 62,847
Shareholders' funds 118,550 62,848
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
N J Armstrong
Director
Approved by the board on 21 August 2025
Rose of Jericho Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 3 years
Fixtures, fittings, tools and equipment over 3 years
Investments
Investments in subsidiaries are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 12 8
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 52,920
Additions 62,925
Disposals (3,000)
At 31 March 2025 112,845
Depreciation
At 1 April 2024 42,890
Charge for the year 27,856
On disposals (3,000)
At 31 March 2025 67,746
Net book value
At 31 March 2025 45,099
At 31 March 2024 10,030
4 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 April 2024 1
At 31 March 2025 1
The company owns 100% of Rose of Jericho (Lime) Limited, incorporated in England.
The aggregate amount of capital and reserves of Rose of Jericho (Lime) Limited was:
2025 2024
£ £
Aggregate capital and reserves 769 772
Profit for the year after tax (3) -
5 Debtors 2025 2024
£ £
Trade debtors 61,608 41,563
Other debtors 17,732 -
79,340 41,563
6 Creditors: amounts falling due within one year 2025 2024
£ £
Bank loans and overdrafts 9,444 9,444
Obligations under finance lease and hire purchase contracts 20,000 -
Trade creditors 61,184 73,767
Amounts owed to group undertakings and undertakings in which the company has a participating interest 273,817 267,745
Taxation and social security costs 32,382 7,263
Other creditors 8,845 5,825
405,672 364,044
7 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 4,499 14,029
Obligations under finance lease and hire purchase contracts 8,393 -
12,892 14,029
8 Contingent liabilities
The company has a property lease with an annual rental of £49,444.
9 Related party transactions
The immediate parent company is R W Armstrong Holdings Limited, a company controlled by N J Armstrong.
The company owns 100% of Rose of Jericho (Lime) Limited, which supplied goods and services of £23,480 (2024: £19,764) to the company during the period. At the year end the company owed Rose of Jericho (Lime) Limited £4,337 (2024: £9,275).
A sister company, R W Armstrong & Sons Limited, was supplied goods of £216,384 (2024: £86,038) during the year. It also paid for goods and services of £58,013 for the company (2024: £74,451). At the year end the company owed R W Armstrong & Sons Limited £269,479 (2024: £258,470).
10 Controlling party
The controlling party is N J Armstrong, by virtue of control over R W Armstrong Holdings Limited, the ultimate parent company.
11 Other information
Rose of Jericho Limited is a private company limited by shares and incorporated in England. Its registered office is:
Armstrong House
Aldermaston Road
Sherborne St. John
Basingstoke
RG24 0JZ
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