| Registered Number:NI692439 |
For the year ended 31 March 2025
Northern Ireland
Unaudited Financial Statements
For the year ended 31 March 2025
Rose Lodge Farms Ltd
Contents Page
1
Statement of Financial Position
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Notes to the Financial Statements
Rose Lodge Farms Ltd
Statement of Financial Position
2024
2025
| Property, plant and equipment |
336,672
262,541
2
336,672
262,541
475,812
559,553
3
| Trade and other receivables |
74,007
95,918
4
19,166
| Cash and cash equivalents |
27,502
682,973
568,985
| Trade and other payables: amounts falling due within one |
| year |
(210,634)
(246,387)
5
358,351
436,586
Net current assets
| Total assets less current liabilities |
773,258
620,892
| Trade and other payables: amounts falling due after more |
| than one year |
(550,000)
(550,000)
6
223,258
Net assets
70,892
120
120
223,138
70,772
223,258
70,892
Shareholders' funds
| For the year ended 31 March 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006 |
| The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Mr Robert Ian Gillespie Director |
| These financial statements were approved and authorised for issue by the Board on 01 October 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 31 March 2025
Rose Lodge Farms Ltd
Notes to the Financial Statements
Statutory Information
| Rose Lodge Farms Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration |
| number NI692439. |
Rose Lodge
22 Polnagh Road
Killylea
Armagh
BT60 4NW
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Land and Buildings
Plant and Machinery
Inventories
| Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 2. Property, plant and equipment |
279,724
99,902
179,822
137,250
137,250
-
(41,000)
-
(41,000)
179,822
196,152
375,974
| Provision for depreciation and impairment |
17,183
9,990
7,193
Charge for year
26,219
19,026
7,193
(4,100)
(4,100)
-
39,302
24,916
14,386
165,436
171,236
336,672
172,629
89,912
262,541
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For the year ended 31 March 2025
Rose Lodge Farms Ltd
Notes to the Financial Statements Continued
2024
2025
559,553
475,812
| 4. Trade and other receivables |
2024
2025
95,176
68,761
742
5,246
74,007
95,918
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
79,324
80,692
| Taxation and social security |
30,316
5,203
136,747
124,739
246,387
210,634
| 6. Trade and other payables: amounts falling due after more than one year |
2024
2025
550,000
550,000
| 7. Average number of persons employed |
During the year the average number of employees was 1 (2024 : 1)
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