30 January 2024 false No description of principal activity Taxfiler 2024.6 04530672business:PrivateLimitedCompanyLtd2024-01-302025-01-29 045306722024-01-29 045306722024-01-302025-01-29 04530672business:AuditExemptWithAccountantsReport2024-01-302025-01-29 04530672business:FilletedAccounts2024-01-302025-01-29 045306722025-01-29 04530672business:Director12024-01-302025-01-29 04530672business:RegisteredOffice2024-01-302025-01-29 045306722024-01-29 04530672core:WithinOneYear2025-01-29 04530672core:WithinOneYear2024-01-29 04530672core:AfterOneYear2025-01-29 04530672core:AfterOneYear2024-01-29 04530672core:ShareCapitalcore:PreviouslyStatedAmount2025-01-29 04530672core:ShareCapitalcore:PreviouslyStatedAmount2024-01-29 04530672core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-29 04530672core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-29 04530672core:PreviouslyStatedAmount2025-01-29 04530672core:PreviouslyStatedAmount2024-01-29 04530672business:SmallEntities2024-01-302025-01-29 04530672countries:EnglandWales2024-01-302025-01-29 04530672core:LandBuildings2024-01-302025-01-29 04530672core:PlantMachinery2024-01-302025-01-29 04530672core:MotorVehicles2024-01-302025-01-29 04530672core:FurnitureFittings2024-01-302025-01-29 04530672core:Goodwill2024-01-29 04530672core:Goodwill2025-01-29 04530672core:LandBuildings2024-01-29 04530672core:PlantMachinery2024-01-29 04530672core:MotorVehicles2024-01-29 04530672core:LandBuildings2025-01-29 04530672core:PlantMachinery2025-01-29 04530672core:MotorVehicles2025-01-29 04530672business:Director112024-01-29 04530672business:Director112024-01-302025-01-29 04530672business:Director112025-01-29 045306722023-02-012024-01-29 iso4217:GBP xbrli:pure
Company Registration No. 04530672 (England and Wales)
Rosebud Preserves Limited Unaudited accounts for the year ended 29 January 2025
Rosebud Preserves Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Rosebud Preserves Limited Company Information for the year ended 29 January 2025
Director
Elspeth Jane Biltoft
Company Number
04530672 (England and Wales)
Registered Office
Rosebud Farm Healey Masham HG4 4LH
Accountants
Business Works UK Ltd 4 Lidgett Lane Garforth Leeds West Yorkshire LS25 1EQ
- 3 -
Rosebud Preserves Limited Statement of financial position as at 29 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5
44,536 
53,493 
Current assets
Inventories
127,373 
154,640 
Debtors
6
216,477 
211,530 
Cash at bank and in hand
12,696 
1,488 
356,546 
367,658 
Creditors: amounts falling due within one year
7
(247,782)
(248,082)
Net current assets
108,764 
119,576 
Total assets less current liabilities
153,300 
173,069 
Creditors: amounts falling due after more than one year
8
(95,643)
(162,748)
Provisions for liabilities
Deferred tax
(9,798)
(12,633)
Net assets/(liabilities)
47,859 
(2,312)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
47,759 
(2,412)
Shareholders' funds
47,859 
(2,312)
For the year ending 29 January 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and authorised for issue on 27 October 2025 and were signed on its behalf by
Elspeth Jane Biltoft Director Company Registration No. 04530672
- 4 -
Rosebud Preserves Limited Notes to the Accounts for the year ended 29 January 2025
1
Statutory information
Rosebud Preserves Limited is a private company, limited by shares, registered in England and Wales, registration number 04530672. The registered office is Rosebud Farm, Healey, Masham, HG4 4LH.
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.
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:
Land & buildings
Straight line basis
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 30 January 2024
55,000 
At 29 January 2025
55,000 
Amortisation
At 30 January 2024
55,000 
At 29 January 2025
55,000 
Net book value
At 29 January 2025
- 
- 5 -
Rosebud Preserves Limited Notes to the Accounts for the year ended 29 January 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 30 January 2024
163,449 
210,700 
31,442 
405,591 
At 29 January 2025
163,449 
210,700 
31,442 
405,591 
Depreciation
At 30 January 2024
132,830 
190,662 
28,606 
352,098 
Charge for the year
3,238 
5,010 
709 
8,957 
At 29 January 2025
136,068 
195,672 
29,315 
361,055 
Net book value
At 29 January 2025
27,381 
15,028 
2,127 
44,536 
At 29 January 2024
30,619 
20,038 
2,836 
53,493 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
30,730 
17,490 
Trade debtors
104,894 
96,187 
Accrued income and prepayments
2,541 
9,260 
Other debtors
78,312 
88,593 
216,477 
211,530 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
47,215 
76,452 
Trade creditors
122,795 
106,671 
Taxes and social security
25,137 
35,776 
Other creditors
42,461 
11,650 
Accruals
10,174 
17,533 
247,782 
248,082 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
95,643 
162,748 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
64,524 
139 
6,112 
58,551 
64,524 
139 
6,112 
58,551 
- 6 -
Rosebud Preserves Limited Notes to the Accounts for the year ended 29 January 2025
10
Average number of employees
During the year the average number of employees was 21 (2024: 21).
- 7 -