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Registered number: 08481343
Rose Bursary Services Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 31 August 2025
Beach Accountants Limited
Chartered Certified Accountants
10 Blue Sky Way
Monkton Business Park South
Hebburn
South Tyneside
NE31 2EQ
Rose Bursary Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
Rose Bursary Services Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 08481343

| 31 August 2025 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 584
|  |  | - |  | 584
CURRENT ASSETS
Debtors | 6 | 6,398 |  | 9,024 |
Cash at bank and in hand |  | 28,406 |  | 52,198 |
|  | 34,804 |  | 61,222 |
Creditors: Amounts Falling Due Within One Year | 7 | (34,794 ) |  | (3,477 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10 |  | 57,745
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 10 |  | 58,329
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | - |  | (111 )
NET ASSETS |  |  | 10 |  | 58,218
CAPITAL AND RESERVES
Called up share capital | 9 |  | 10 |  | 10
Profit and Loss Account |  |  | - |  | 58,208
SHAREHOLDERS' FUNDS |  |  | 10 |  | 58,218

Page 1
Page 2
Rose Bursary Services Limited
Balance Sheet (continued)
As At 31 August 2025
For the period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Finn Director
27/02/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Rose Bursary Services Limited
Statement of Changes in Equity
For the Period 1 April 2025 to 31 August 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 April 2024 | 10 | 124,447 | 124,457
Loss for the year and total comprehensive income | - | (45,239 ) | (45,239)
Dividends paid | - | (21,000) | (21,000)
As at 31 March 2025 and 1 April 2025 | 10 | 58,208 | 58,218
Loss for the period and total comprehensive income | - | (27,851 ) | (27,851)
Dividends paid | - | (30,357) | (30,357)
As at 31 August 2025 | 10 | - | 10

Page 3
Page 4
Rose Bursary Services Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 31 August 2025
Notes to the Financial Statements
1. General Information
Rose Bursary Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08481343 . The registered office is 21 Borrowdale Close, The Paddock, East Boldon, Tyne & Wear, NE36 0UH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% Reducing Balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Rose Bursary Services Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 August 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 10,000
Disposals | (10,000 )
As at 31 August 2025 | -
Amortisation
As at 1 April 2025 | 10,000
Disposals | (10,000 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 April 2025 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 April 2025 | 2,689
Disposals | (2,689 )
As at 31 August 2025 | -
Depreciation
As at 1 April 2025 | 2,105
Provided during the period | 48
Disposals | (2,153 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 April 2025 | 584

6. Debtors

| 31 August 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 156
Corporation tax recoverable assets | 6,398 |  | 8,868
| 6,398 |  | 9,024

Page 5
Page 6
Rose Bursary Services Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 624 |  | 90
Director's loan account | 34,170 |  | 3,387
| 34,794 |  | 3,477

The above Director's loan is unsecured, interest free and repayable on demand.
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 August 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Accelerated capital allowances | - |  | 111

9. Share Capital

| 31 August 2025 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 31 August 2025 | 31 March 2025
--- | --- | ---
| £ | £
Mr Stephen Finn | 30,357 | 21,000

Page 6