1 January 2024 false No description of principal activity Taxfiler 2024.6 09360092business:PrivateLimitedCompanyLtd2024-01-012024-12-31 093600922023-12-31 093600922024-01-012024-12-31 09360092business:AuditExemptWithAccountantsReport2024-01-012024-12-31 09360092business:FilletedAccounts2024-01-012024-12-31 093600922024-12-31 09360092business:Director12024-01-012024-12-31 09360092business:Director22024-01-012024-12-31 09360092business:Director32024-01-012024-12-31 09360092business:RegisteredOffice2024-01-012024-12-31 093600922023-12-31 09360092core:WithinOneYear2024-12-31 09360092core:WithinOneYear2023-12-31 09360092core:AfterOneYear2024-12-31 09360092core:AfterOneYear2023-12-31 09360092core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 09360092core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 09360092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 09360092core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 09360092core:PreviouslyStatedAmount2024-12-31 09360092core:PreviouslyStatedAmount2023-12-31 09360092business:SmallEntities2024-01-012024-12-31 09360092countries:EnglandWales2024-01-012024-12-31 09360092core:PlantMachinery2024-01-012024-12-31 09360092core:MotorVehicles2024-01-012024-12-31 09360092core:FurnitureFittings2024-01-012024-12-31 09360092core:IntangibleAssetsOtherThanGoodwill2023-12-31 09360092core:IntangibleAssetsOtherThanGoodwill2024-12-31 09360092core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31 09360092core:LandBuildings2023-12-31 09360092core:PlantMachinery2023-12-31 09360092core:MotorVehicles2023-12-31 09360092core:FurnitureFittings2023-12-31 09360092core:LandBuildings2024-01-012024-12-31 09360092core:LandBuildings2024-12-31 09360092core:PlantMachinery2024-12-31 09360092core:MotorVehicles2024-12-31 09360092core:FurnitureFittings2024-12-31 093600922023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. 09360092 (England and Wales)
ROSE & CO DEVELOPMENTS LTD Unaudited accounts for the year ended 31 December 2024
ROSE & CO DEVELOPMENTS LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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ROSE & CO DEVELOPMENTS LTD Company Information for the year ended 31 December 2024
Directors
Dean Dixon Darrell Rose Lyndsey Dixon
Company Number
09360092 (England and Wales)
Registered Office
Unit 1 Albion Close Worksop Nottinghamshire S80 1RA United Kingdom
Accountants
Cloud Accountancy Limited 5 Park Crescent Retford Notts DN22 6UF
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of ROSE & CO DEVELOPMENTS LTD for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROSE & CO DEVELOPMENTS LTD for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of ROSE & CO DEVELOPMENTS LTD, as a body, in accordance with the terms of our engagement letter dated 9 February 2018. Our work has been undertaken solely to prepare for your approval the accounts of ROSE & CO DEVELOPMENTS LTD and state those matters that we have agreed to state to the Board of Directors of ROSE & CO DEVELOPMENTS LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROSE & CO DEVELOPMENTS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ROSE & CO DEVELOPMENTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ROSE & CO DEVELOPMENTS LTD. You consider that ROSE & CO DEVELOPMENTS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ROSE & CO DEVELOPMENTS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cloud Accountancy Limited Member in Practice 5 Park Crescent Retford Notts DN22 6UF 2 September 2025
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ROSE & CO DEVELOPMENTS LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
155 
207 
Tangible assets
5
375,063 
373,722 
375,218 
373,929 
Current assets
Inventories
2,760,147 
3,983,133 
Debtors
6
386,180 
178,345 
Cash at bank and in hand
408,681 
132,546 
3,555,008 
4,294,024 
Creditors: amounts falling due within one year
7
(1,335,346)
(1,612,639)
Net current assets
2,219,662 
2,681,385 
Total assets less current liabilities
2,594,880 
3,055,314 
Creditors: amounts falling due after more than one year
8
(250,567)
(804,998)
Provisions for liabilities
Deferred tax
(20,869)
(26,179)
Net assets
2,323,444 
2,224,137 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,323,344 
2,224,037 
Shareholders' funds
2,323,444 
2,224,137 
For the year ending 31 December 2024 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 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 of Directors and authorised for issue on 3 September 2025 and were signed on its behalf by
Dean Dixon Director Company Registration No. 09360092
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ROSE & CO DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
ROSE & CO DEVELOPMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 09360092. The registered office is Unit 1, Albion Close, Worksop, Nottinghamshire, S80 1RA, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If inventories are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
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ROSE & CO DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 December 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2024
516 
At 31 December 2024
516 
Amortisation
At 1 January 2024
309 
Charge for the year
52 
At 31 December 2024
361 
Net book value
At 31 December 2024
155 
At 31 December 2023
207 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2024
262,628 
158,188 
24,000 
26,790 
471,606 
Additions
29,113 
- 
- 
- 
29,113 
At 31 December 2024
291,741 
158,188 
24,000 
26,790 
500,719 
Depreciation
At 1 January 2024
- 
68,042 
7,258 
22,584 
97,884 
Charge for the year
- 
22,536 
4,185 
1,051 
27,772 
At 31 December 2024
- 
90,578 
11,443 
23,635 
125,656 
Net book value
At 31 December 2024
291,741 
67,610 
12,557 
3,155 
375,063 
At 31 December 2023
262,628 
90,146 
16,742 
4,206 
373,722 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
44,023 
56,874 
Trade debtors
65,615 
93,445 
Accrued income and prepayments
5,189 
20,216 
Other debtors
16,190 
7,810 
131,017 
178,345 
Amounts falling due after more than one year
Other debtors
255,163 
- 
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ROSE & CO DEVELOPMENTS LTD Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
22,272 
10,777 
Obligations under finance leases and hire purchase contracts
9,932 
9,491 
Trade creditors
102,332 
273,199 
Taxes and social security
79,889 
112,461 
Other creditors
138,387 
228,013 
Loans from directors
979,684 
975,998 
Accruals
2,850 
2,700 
1,335,346 
1,612,639 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
222,719 
767,218 
Obligations under finance leases and hire purchase contracts
27,848 
37,780 
250,567 
804,998 
9
Average number of employees
During the year the average number of employees was 8 (2023: 14).
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