REGISTERED NUMBER: 01032494 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ROSSITERS OF BATH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Peter Richard James

Mrs Felicity Anne Clark

Mrs Ann-Marie James

SECRETARY:

Mrs Ann-Marie James

REGISTERED OFFICE:

38-41 Broad Street

Bath

Avon

BA1 5LP

REGISTERED NUMBER:

01032494 (England and Wales)

ACCOUNTANTS:

Arthur Gait & Company Limited

Chartered Certified Accountants

18 Gold Tops

Newport

NP20 5WJ

FIXED ASSETS

Tangible assets

4

13,529

26,932

CURRENT ASSETS

Stocks

392,441

383,760

Debtors

5

22,389

15,781

Cash at bank and in hand

806,202

657,502

1,221,032

1,057,043

CREDITORS

Amounts falling due within one year

6

253,367

244,908

NET CURRENT ASSETS

967,665

812,135

TOTAL ASSETS LESS CURRENT LIABILITIES

981,194

839,067

PROVISIONS FOR LIABILITIES

-

1,578

NET ASSETS

981,194

837,489

CAPITAL AND RESERVES

Called up share capital

19,676

19,676

Retained earnings

961,518

817,813

SHAREHOLDERS' FUNDS

981,194

837,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

Mr Peter Richard James - Director

1.	STATUTORY INFORMATION

Rossiters Of Bath Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Income is recognised to the extent that it is probable that the economic benefits will flow to the company and the income can be reliably measured.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years and Straight line over 4 years

Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company only enters into basic financial instruments, transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment.

Cash and cash equivalents comprise bank loans, cash at bank and in hand.

Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

Operating leases

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are charged to the Income Statement as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

328,524

Additions

2,941

At 31 January 2026

331,465

DEPRECIATION

At 1 February 2025

301,592

Charge for year

16,344

At 31 January 2026

317,936

NET BOOK VALUE

At 31 January 2026

13,529

At 31 January 2025

26,932

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,632

2,795

Other debtors

15,757

12,986

22,389

15,781

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loan

3,538

13,956

Trade creditors

64,944

57,761

Taxation and social security

111,466

95,246

Other creditors

73,419

77,945

253,367

244,908

7.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Wildings Limited whose registered office is at 38-41 Broad Street, Bath, Avon. BA1 5LP.

The company trades from premises in Bath owned by Wildings Limited which it occupied rent-free during the year.

There is an unlimited cross guarantee given between the company and Wildings Limited.