JOSHROSE.CO LIMITED


Director	ROSE, Joshua Harry


Registered Address	1a Oakland Road
	Jesmond
	Newcastle Upon Tyne
	NE2 3DR


Registered Number	09199168 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	31 Mar 2025		30 Sep 2023
		£	£	£	£
Fixed assets
Tangible assets	3		3,108		6,582
			3,108		6,582
Current assets
Debtors		31,645		39,597
Cash at bank and on hand		10,905		10,905
		42,550		50,502
Creditors amounts falling due within one year	4	(18,865)		(26,382)
Net current assets (liabilities)			23,685		24,120
Total assets less current liabilities			26,793		30,702
Creditors amounts falling due after one year	5		(17,412)		(17,412)
Net assets			9,381		13,290
Capital and reserves
Called up share capital			1		1
Profit and loss account			9,380		13,289
Shareholders' funds			9,381		13,290

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 December 2025, and are signed on its behalf by:

ROSE, Joshua Harry
Director
Registered Company No. 09199168

JOSHROSE.CO LIMITED

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5
	Fixtures and fittings	5
	Vehicles	5
	Office Equipment	5

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 23	3,600	19,500	3,770	26,870
At 31 March 25	3,600	19,500	3,770	26,870
Depreciation and impairment
At 01 October 23	3,600	13,650	3,038	20,288
Charge for year	-	2,925	549	3,474
At 31 March 25	3,600	16,575	3,587	23,762
Net book value
At 31 March 25	-	2,925	183	3,108
At 30 September 23	-	5,850	732	6,582

4.	Creditors: amounts due within one year

	2025	2023
	£	£
Trade creditors / trade payables	2,553	1,503
Bank borrowings and overdrafts	2,700	2,700
Taxation and social security	8,538	16,489
Accrued liabilities and deferred income	5,074	5,690
Total	18,865	26,382

5.	Creditors: amounts due after one year

	2025	2023
	£	£
Bank borrowings and overdrafts	17,412	17,412
Total	17,412	17,412

6.	Provisions for liabilities
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.