Company registration number 11438693 (England and Wales)
L 'N Roses Limited
Unaudited Financial Statements
For the year ended 30 June 2025
PAGES FOR FILING WITH REGISTRAR
L 'N Roses Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
L 'N Roses Limited
Balance Sheet
As at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
30,500
38,634
Current assets
Stocks
2,500
2,500
Debtors
4
2,125
3,711
Cash at bank and in hand
11,803
13,039
16,428
19,250
Creditors: amounts falling due within one year
5
(139,243)
(138,414)
Net current liabilities
(122,815)
(119,164)
Net liabilities
(92,315)
(80,530)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(92,415)
(80,630)
Total equity
(92,315)
(80,530)

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
Mrs O Jarvis
Mrs L Martin
Director
Director
Company registration number 11438693 (England and Wales)
L 'N Roses Limited
Notes to the Financial Statements
For the year ended 30 June 2025
- 2 -
1
Accounting policies
Company information

L 'N Roses Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Chatsworth Road, Worthing, BN11 1LY.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These accounts have been prepared on a going concern basis which assumes that the director true s will

continue to provide the necessary finance to enable the Company to continue in operational existence for the foreseeable future

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
Over the term of the lease

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

L 'N Roses Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2024 and 30 June 2025
81,336
Depreciation and impairment
At 1 July 2024
42,702
Depreciation charged in the year
8,134
At 30 June 2025
50,836
Carrying amount
At 30 June 2025
30,500
At 30 June 2024
38,634
L 'N Roses Limited
Notes to the Financial Statements (Continued)
For the year ended 30 June 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
1,586
Prepayments and accrued income
2,125
2,125
2,125
3,711
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
1,559
Taxation and social security
19
-
0
Other creditors
139,224
136,855
139,243
138,414
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