REGISTERED NUMBER: 07767052 (England and Wales)

ROSEBUD ENTERPRISES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30TH SEPTEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr E Rodgers

Mrs J Rodgers

Mr J Rodgers

REGISTERED OFFICE:

Abbey Chambers

5 The Crescent

Selby

North Yorkshire

YO8 4PU

REGISTERED NUMBER:

07767052 (England and Wales)

FIXED ASSETS

Tangible assets

4

87,024

53,688

Investment property

5

1,060,308

1,013,494

1,147,332

1,067,182

CURRENT ASSETS

Stocks

70,441

79,297

Debtors

6

638,538

425,290

Investments

7

8

8

Cash at bank and in hand

1,521

8,305

710,508

512,900

CREDITORS

Amounts falling due within one year

8

(1,077,679

)

(780,275

)

NET CURRENT LIABILITIES

(367,171

)

(267,375

)

TOTAL ASSETS LESS CURRENT LIABILITIES

780,161

799,807

CREDITORS

Amounts falling due after more than one year

9

(18,758

)

-

NET ASSETS

761,403

799,807

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

761,303

799,707

SHAREHOLDERS' FUNDS

761,403

799,807

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th September 2025 and were signed on its behalf by:

Mr E Rodgers - Director

1.	STATUTORY INFORMATION

Rosebud Enterprises Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover includes revenue income for commercial and domestic property rental, maintenance and service charges, sales net of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures, fittings & equipment

-

14% on cost

Motor vehicles

-

25% on cost

Office equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 26 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

Leasehold

Plant and

fittings

improvements

machinery

& equipment

£

£

£

COST

At 1st October 2023

245,302

3,883

75,528

Additions

7,771

1,217

5,496

Disposals

-

-

-

At 30th September 2024

253,073

5,100

81,024

DEPRECIATION

At 1st October 2023

214,242

3,883

57,400

Charge for year

7,347

304

4,265

Eliminated on disposal

-

-

-

At 30th September 2024

221,589

4,187

61,665

NET BOOK VALUE

At 30th September 2024

31,484

913

19,359

At 30th September 2023

31,060

-

18,128

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1st October 2023

37,890

14,854

377,457

Additions

42,740

284

57,508

Disposals

(13,525

)

-

(13,525

)

At 30th September 2024

67,105

15,138

421,440

DEPRECIATION

At 1st October 2023

33,390

14,854

323,769

Charge for year

12,185

71

24,172

Eliminated on disposal

(13,525

)

-

(13,525

)

At 30th September 2024

32,050

14,925

334,416

NET BOOK VALUE

At 30th September 2024

35,055

213

87,024

At 30th September 2023

4,500

-

53,688

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2023

1,013,494

Additions

100,243

Disposals

(53,429

)

At 30th September 2024

1,060,308

NET BOOK VALUE

At 30th September 2024

1,060,308

At 30th September 2023

1,013,494

Investment properties were valued on an open market basis on 30th September 2024 by Mr E Rodgers, a director of the company. In his opinion there has been no increase or decrease in the value of the properties since they were acquired.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

372,090

278,126

Amounts owed by group undertakings

236,304

111,190

Other debtors

30,144

35,974

638,538

425,290

7.	CURRENT ASSET INVESTMENTS

2024

2023

£

£

Shares in group undertakings

8

8

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

14,082

-

Trade creditors

71,481

44,752

Taxation and social security

1,182

10,332

Other creditors

990,934

725,191

1,077,679

780,275

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

18,758

-

10.	RELATED PARTY DISCLOSURES

As at 30 September 2024 the company owed Business Training Ventures, a company Mr E Rodgers is the shareholder and director of £242,262 (2023 - £292,001).