Company No: 12567238 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2025		31.03.2024
		£		£
Current assets
Debtors	3	41,949		36,284
Cash at bank and in hand		2,579		1,750
		44,528		38,034
Creditors: amounts falling due within one year	4	( 19,356)		( 17,314)
Net current assets		25,172		20,720
Total assets less current liabilities		25,172		20,720
Net assets		25,172		20,720
Capital and reserves
Called-up share capital	5	100		100
Profit and loss account		25,072		20,620
Total shareholder's funds		25,172		20,720

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of A G Rose Limited (registered number: 12567238) were approved and authorised for issue by the Director on 30 September 2025. They were signed on its behalf by:

A G Rose Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

A G Rose Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is St Michaels, Queen Street, Derby, DE1 3SU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Reporting period length

Reporting period length for the prior period is the three months to 31 March 2024 so the current year amounts in the profit and loss are not directly comparable with the prior period.

Turnover

Turnover represents the company's share of profits from the partnership Timms Solicitors.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	Year ended 31.03.2025		Period from 01.01.2024 to 31.03.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	31.03.2025		31.03.2024
	£		£
Amounts owed by director	34,105		18,745
Other debtors	7,844		17,539
	41,949		36,284

4. Creditors: amounts falling due within one year

	31.03.2025		31.03.2024
	£		£
Trade creditors	720		114
Accruals	1,836		1,100
Taxation and social security	16,800		16,100
	19,356		17,314

5. Called-up share capital

	31.03.2025		31.03.2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

6. Related party transactions

Transactions with the entity's director

	31.03.2025		31.03.2024
	£		£
Loan to the Director	34,105		18,745

Interest is charged on the loan to the director at the official HMRC rate of interest, which at 31 March 2025 was 2.25%. Loan is repayable on demand.