Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09545762 Graham Armstrong Kim Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09545762 2024-04-30 09545762 2025-04-30 09545762 2024-05-01 2025-04-30 09545762 frs-core:CurrentFinancialInstruments 2025-04-30 09545762 frs-core:FurnitureFittings 2025-04-30 09545762 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09545762 frs-core:FurnitureFittings 2024-04-30 09545762 frs-core:ShareCapital 2025-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09545762 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09545762 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09545762 frs-bus:SmallEntities 2024-05-01 2025-04-30 09545762 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09545762 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09545762 frs-bus:Director1 2024-05-01 2025-04-30 09545762 frs-bus:Director2 2024-05-01 2025-04-30 09545762 frs-countries:EnglandWales 2024-05-01 2025-04-30 09545762 2023-04-30 09545762 2024-04-30 09545762 2023-05-01 2024-04-30 09545762 frs-core:CurrentFinancialInstruments 2024-04-30 09545762 frs-core:ShareCapital 2024-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09545762
Rose Garden Tea Rooms Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Rose Garden Tea Rooms Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Rose Garden Tea Rooms Limited
Company Information
For The Year Ended 30 April 2025
Company Information

Directors | Graham Armstrong
| Kim Armstrong
Company Number | 09545762
Registered Office | Audley House
| Northbridge Road
| Berkhamsted
| Herts
| HP4 1EH
Accountants | HJP Chartered
| Audley House
| Northbridge Road
| Berkhamsted
| Herts
| HP4 1EH

Page 1
Page 2
Rose Garden Tea Rooms Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 09545762

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 19,297 |  | 24,187
|  |  | 19,297 |  | 24,187
CURRENT ASSETS
Stocks | 5 | 4,846 |  | 1,800 |
Debtors | 6 | 9,338 |  | 17,244 |
Cash at bank and in hand |  | 34,618 |  | 16,570 |
|  | 48,802 |  | 35,614 |
Creditors: Amounts Falling Due Within One Year | 7 | (147,636 ) |  | (146,581 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (98,834 ) |  | (110,967 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (79,537 ) |  | (86,780 )
NET LIABILITIES |  |  | (79,537 ) |  | (86,780 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (79,637 ) |  | (86,880 )
SHAREHOLDERS' FUNDS |  |  | (79,537) |  | (86,780)

Page 2
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Rose Garden Tea Rooms Limited
Balance Sheet (continued)
As At 30 April 2025
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Graham Armstrong Director
5 September 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Rose Garden Tea Rooms Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Rose Garden Tea Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09545762 . The registered office is Audley House, Northbridge Road, Berkhamsted, Herts, HP4 1EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in GBP.
2.2. Turnover
Revenue is recognised at the point of sale when food and beverages are served to customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 17)
19 17
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 May 2024 | 52,088
Additions | 1,542
As at 30 April 2025 | 53,630
Depreciation
As at 1 May 2024 | 27,901
Provided during the period | 6,432
As at 30 April 2025 | 34,333
Net Book Value
As at 30 April 2025 | 19,297
As at 1 May 2024 | 24,187

Page 4
Page 5
Rose Garden Tea Rooms Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 4,846 |  | 1,800

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,573 |  | 17,244
Other debtors | 1,765 |  | -
| 9,338 |  | 17,244

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,659 |  | 7,949
Amounts owed to group undertakings | 98,890 |  | 98,774
Other creditors | 19,932 |  | 20,787
Taxation and social security | 22,155 |  | 19,071
| 147,636 |  | 146,581

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
In creditors there is a loan from a related company (The Hertfordshire Garden Centre Limited) for £98,890 (2024 - £98,774).
Page 5