REGISTERED NUMBER: 10961062 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Rose Petals Health Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Shiny Clare Mathews

Shinu Clare Mathews

Sharon Sajeev

SECRETARIES:

Sharon Sajeev

Sandra Sanu

Shon Sajeev

REGISTERED OFFICE:

376-378 Rochdale Road

Middleton

Manchester

M24 2QQ

REGISTERED NUMBER:

10961062 (England and Wales)

ACCOUNTANTS:

SKS Justa & Co Ltd

Justa House

206-208 Holbrook Lane

Coventry

CV6 4DD

Fixed assets

Tangible assets

4

193,045

189,582

Current assets

Debtors

5

1,089,993

606,694

Cash at bank and in hand

52,624

12,725

1,142,617

619,419

Creditors

Amounts falling due within one year

6

(1,325,300

)

(382,620

)

Net current (liabilities)/assets

(182,683

)

236,799

Total assets less current liabilities

10,362

426,381

Creditors

Amounts falling due after more than one year

7

(29,333

)

(139,550

)

Net (liabilities)/assets

(18,971

)

286,831

Capital and reserves

Called up share capital

8

3

3

Retained earnings

(18,974

)

286,828

Shareholders' funds

(18,971

)

286,831

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2025 and were signed on its behalf by:

Sharon Sajeev - Director

1.	STATUTORY INFORMATION

Rose Petals Health Care Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of consideration received or receivable excluding discounts, rebates for the services provided in the normal course of business. Expenses include VAT wherever applicable as company cannot reclaim it.

TANGIBLE FIXED ASSETS

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less residual values over the useful life on the following basis:

Fixtures and fittings 25% WDV

Computer Equipment 25% WDV

Plant & Machinery 10% WDV

Land & Building 10% SLM

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

FINANCIAL INSTRUMENTS

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements ,when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BASIC FINANCIAL ASSETS

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

CLASSIFICATION OF FINANCIAL LIABILITIES

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

BASIC FINANCIAL LIABILITIES

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

EQUITY INSTRUMENTS

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

EMPLOYEE BENEFIT

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2023 - 52 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 October 2023

150,507

8,041

116,275

11,415

286,238

Additions

-

18,504

5,780

12,521

36,805

At 30 September 2024

150,507

26,545

122,055

23,936

323,043

DEPRECIATION

At 1 October 2023

23,551

1,566

64,568

6,971

96,656

Charge for year

15,051

1,243

13,122

3,926

33,342

At 30 September 2024

38,602

2,809

77,690

10,897

129,998

NET BOOK VALUE

At 30 September 2024

111,905

23,736

44,365

13,039

193,045

At 30 September 2023

126,956

6,475

51,707

4,444

189,582

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Tiffin Box Ltd

49,600

-

Other debtors

1,015,950

606,694

Corporation tax- receivable

17,291

-

Prepayments

7,152

-

1,089,993

606,694

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,000

10,000

Corporation Tax Payable

17,747

63,792

Paye Control account

292,659

-

Pension Liability

12,826

2,969

Other creditors

-

13,500

Rent deposit account

92,500

-

Wages control account

101,779

-

Guardian Health Care PVT Ltd

183,208

242,450

Rose Petals Management ltd

19,000

-

Directors' current accounts

595,521

49,849

Accruals

60

60

1,325,300

382,620

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Short term loan (Iwoca loan)

17,670

117,887

Bounce Back Loan (long term)

11,663

21,663

29,333

139,550

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

3

Ordinary shares

1

3

3