1 April 2025 false Taxfiler 2024.6 15574529business:PrivateLimitedCompanyLtd2025-04-012026-03-31 155745292025-03-31 155745292025-04-012026-03-31 15574529business:AuditExemptWithAccountantsReport2025-04-012026-03-31 15574529business:FilletedAccounts2025-04-012026-03-31 155745292026-03-31 15574529business:Director12025-04-012026-03-31 15574529business:RegisteredOffice2025-04-012026-03-31 155745292025-03-31 15574529core:WithinOneYear2026-03-31 15574529core:WithinOneYear2025-03-31 15574529core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 15574529core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 15574529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 15574529core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 15574529core:PreviouslyStatedAmount2026-03-31 15574529core:PreviouslyStatedAmount2025-03-31 15574529business:SmallEntities2025-04-012026-03-31 15574529countries:EnglandWales2025-04-012026-03-31 15574529core:Goodwill2025-03-31 15574529core:Goodwill2026-03-31 155745292024-03-182025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 15574529 (England and Wales)
Black Rose Enterprise Limited Unaudited accounts for the year ended 31 March 2026
Black Rose Enterprise Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Black Rose Enterprise Limited Company Information for the year ended 31 March 2026
Director
Mr Phuoc Minh Nguyen
Company Number
15574529 (England and Wales)
Registered Office
863 Ashton New Road Manchester M11 4PB United Kingdom
Accountants
A2B Tax Ltd 133 Creek Road London SE8 3BU
- 3 -
Black Rose Enterprise Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
20,000 
20,000 
Current assets
Debtors
5
4,997 
4,500 
Cash at bank and in hand
3,867 
23,593 
8,864 
28,093 
Creditors: amounts falling due within one year
6
(22,049)
(46,797)
Net current liabilities
(13,185)
(18,704)
Net assets
6,815 
1,296 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
6,814 
1,295 
Shareholders' funds
6,815 
1,296 
For the year ending 31 March 2026 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 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 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 22 April 2026 and were signed on its behalf by
Mr Phuoc Minh Nguyen Director Company Registration No. 15574529
- 4 -
Black Rose Enterprise Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Black Rose Enterprise Limited is a private company, limited by shares, registered in England and Wales, registration number 15574529. The registered office is 863 Ashton New Road, Manchester, M11 4PB, United Kingdom.
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.
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 1 April 2025
20,000 
At 31 March 2026
20,000 
Amortisation
At 1 April 2025
- 
At 31 March 2026
- 
Net book value
At 31 March 2026
20,000 
At 31 March 2025
20,000 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
276 
- 
Other debtors
4,721 
4,500 
4,997 
4,500 
- 5 -
Black Rose Enterprise Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
1,305 
156 
Loans from directors
19,824 
45,541 
Accruals
920 
1,100 
22,049 
46,797 
7
Average number of employees
During the year the average number of employees was 5 (2025: 3).
- 6 -