Registered number
02914163
New Rose Limited
Filleted Accounts
31 August 2025

New Rose Limited
Registered number: | 02914163
Balance Sheet
as at 31 August 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 45,957 |  |  | 65,406
Current assets
Stocks |  |  | 334,953 |  |  | 550,465
Debtors | 5 |  | 3,639,412 |  |  | 3,884,792
Cash at bank and in hand |  |  | 65,685 |  |  | 155,322
|  |  | 4,040,050 |  |  | 4,590,579
Creditors: amounts falling due within one year | 6 |  | (558,638) |  |  | (1,062,877)
Net current assets |  |  |  | 3,481,412 |  |  | 3,527,702
Total assets less current liabilities |  |  |  | 3,527,369 |  |  | 3,593,108
Creditors: amounts falling due after more than one year | 7 |  |  | (327,882) |  |  | (392,033)
Provisions for liabilities |  |  |  | (6,678) |  |  | (6,678)
Net assets |  |  |  | 3,192,809 |  |  | 3,194,397
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 3,192,709 |  |  | 3,194,297
Shareholders' funds |  |  |  | 3,192,809 |  |  | 3,194,397
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
R L Siglani
Director
Approved by the board on 13 May 2026

New Rose Limited
Notes to the Accounts
for the year ended 31 August 2025
1 | Accounting policies
| 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
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | 15% Reducing balance
| Fixtures, fittings, tools and equipment | 15% Reducing Balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Going Concern
| The directors have considered the company's financial resources together with its customer base and supply chain.The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements. We have continued to prepare the accounts on a going concern basis and deem this appropriate. We do not consider that a material uncertainty about our coing concern status currently exist in making this assessment we have considered the likely trading conditions for the for the period of 12 months from that date of our approval of these accounts.
3 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 8 |  | 8
4 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 September 2024 | 103,915 |  | 68,573 |  | 172,488
| Additions | 10,399 |  | - |  | 10,399
| Disposals | (6,278) |  | (32,989) |  | (39,267)
| At 31 August 2025 | 108,036 |  | 35,584 |  | 143,620
| Depreciation
| At 1 September 2024 | 95,278 |  | 11,804 |  | 107,082
| Charge for the year | 3,004 |  | 5,338 |  | 8,342
| On disposals | (5,957) |  | (11,804) |  | (17,761)
| At 31 August 2025 | 92,325 |  | 5,338 |  | 97,663
| Net book value
| At 31 August 2025 | 15,711 |  | 30,246 |  | 45,957
| At 31 August 2024 | 8,637 |  | 56,769 |  | 65,406
5 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 586,335 |  | 685,767
| Amounts owed by assocuated companies |  | 2,465,000 |  | 2,506,000
| Other debtors | 588,077 |  | 693,025
|  |  |  |  |  | 3,639,412 |  | 3,884,792
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 42,132 |  | 103,602
| Trade creditors | 382,718 |  | 658,613
| Taxation and social security costs | 107,913 |  | 201,576
| Other creditors | 25,875 |  | 99,086
|  |  |  |  |  | 558,638 |  | 1,062,877
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 318,731 |  | 372,674
| Obligations under finance lease and hire purchase contracts | 9,151 |  | 19,359
|  |  |  |  |  | 327,882 |  | 392,033
8 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 360,863 |  | 476,276
| Bank loans are secured by fixed and floating charge over the company's assests and director's personal gurantee. Directors' loan account was overdrawn during the year but was repaid at year end date and credit balance of £20255 included in other creditors.It is undated, unsecured, interest free and repayable on demand.
9 | Contingent liabilities
| Contingent Liabilities at 31 August 2024 for Documentry credits entered by the company was 157,206 (2023-119,793)
10 | Related party transactions
| Amounts due from associated companies is included in other debtors and are undated, unsecured, interest free and repayable on demand. Directors have material interest in these companies.
11 | Other information
| New Rose Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 49 Bridge Trading Estate
| Bridge Street North
| Smethwick
| B66 2BZ

New Rose Limited 02914163 false 2024-09-01 2025-08-31 2025-08-31 VT Final Accounts February 2026 R L Siglani No description of principal activity 02914163 2023-09-01 2024-08-31 02914163 core:WithinOneYear 2024-08-31 02914163 core:AfterOneYear 2024-08-31 02914163 core:ShareCapital 2024-08-31 02914163 core:RetainedEarningsAccumulatedLosses 2024-08-31 02914163 2024-09-01 2025-08-31 02914163 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 02914163 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 02914163 bus:Director40 2024-09-01 2025-08-31 02914163 1 2024-09-01 2025-08-31 02914163 2 2024-09-01 2025-08-31 02914163 core:PlantMachinery 2024-09-01 2025-08-31 02914163 core:Vehicles 2024-09-01 2025-08-31 02914163 countries:England 2024-09-01 2025-08-31 02914163 bus:FRS102 2024-09-01 2025-08-31 02914163 bus:FilletedAccounts 2024-09-01 2025-08-31 02914163 2025-08-31 02914163 core:WithinOneYear 2025-08-31 02914163 core:AfterOneYear 2025-08-31 02914163 core:ShareCapital 2025-08-31 02914163 core:RetainedEarningsAccumulatedLosses 2025-08-31 02914163 core:PlantMachinery 2025-08-31 02914163 core:Vehicles 2025-08-31 02914163 2024-08-31 02914163 core:PlantMachinery 2024-08-31 02914163 core:Vehicles 2024-08-31 iso4217:GBP xbrli:pure