Company registration number 01438117 (England and Wales)
MITREROSE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
MITREROSE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
MITREROSE LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1
1
Tangible assets
4
82,170
103,833
82,171
103,834
Current assets
Stocks
60,763
58,927
Debtors
5
620,779
541,343
Cash at bank and in hand
56,037
122,436
737,579
722,706
Creditors: amounts falling due within one year
6
(320,098)
(331,403)
Net current assets
417,481
391,303
Total assets less current liabilities
499,652
495,137
Creditors: amounts falling due after more than one year
7
-
0
(8,334)
Provisions for liabilities
(8,544)
(10,052)
Net assets
491,108
476,751
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
491,008
476,651
Total equity
491,108
476,751
MITREROSE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
- 2 -

For the financial year ended 31 August 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 18 May 2026 and are signed on its behalf by:
Mr PC Patel
Director
Company registration number 01438117 (England and Wales)
MITREROSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Mitrerose Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Ruxley Lane, Ewell, Epsom, Surrey, KT19 0JA.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

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 and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

1.5
Tangible fixed assets

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:

Long leasehold
Over the lease term
Plant and machinery
15% on reducing balance
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

MITREROSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

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

1.8

Related party exemption

The company has taken advantage of the exemption, under the terms of Financial Reporting Standard 102,' The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group

2
Employees

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

2025
2024
Number
Number
Total
17
18
3
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
112,165
Amortisation and impairment
At 1 September 2024 and 31 August 2025
112,164
Carrying amount
At 31 August 2025
1
At 31 August 2024
1
MITREROSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
4
Tangible fixed assets
Long leasehold
Plant and machinery
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
156,318
166,286
322,604
Depreciation and impairment
At 1 September 2024
92,692
126,079
218,771
Depreciation charged in the year
15,632
6,031
21,663
At 31 August 2025
108,324
132,110
240,434
Carrying amount
At 31 August 2025
47,994
34,176
82,170
At 31 August 2024
63,626
40,207
103,833
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
114,685
104,511
Amounts owed by group undertakings
485,629
401,629
Other debtors
16,217
29,789
Prepayments and accrued income
4,248
5,414
620,779
541,343
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,334
10,000
Trade creditors
149,842
195,115
Taxation and social security
25,853
18,610
Other creditors
136,069
107,678
320,098
331,403
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
8,334
MITREROSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 6 -
8
Ultimate Controlling Party

The ultimate controlling party is PCP Pharma Limited by virtue of its shareholding in the company.

2025-08-31 2024-09-01 false false false 18 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr CV Patel Mr PC Patel 01438117 2024-09-01 2025-08-31 01438117 2025-08-31 01438117 2024-08-31 01438117 core:Goodwill 2025-08-31 01438117 core:Goodwill 2024-08-31 01438117 core:PlantMachinery 2025-08-31 01438117 core:LandBuildings 2024-08-31 01438117 core:PlantMachinery 2024-08-31 01438117 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 01438117 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 01438117 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 01438117 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 01438117 core:CurrentFinancialInstruments 2025-08-31 01438117 core:CurrentFinancialInstruments 2024-08-31 01438117 core:ShareCapital 2025-08-31 01438117 core:ShareCapital 2024-08-31 01438117 core:RetainedEarningsAccumulatedLosses 2025-08-31 01438117 core:RetainedEarningsAccumulatedLosses 2024-08-31 01438117 bus:Director2 2024-09-01 2025-08-31 01438117 core:Goodwill 2024-09-01 2025-08-31 01438117 core:LandBuildings core:LongLeaseholdAssets 2024-09-01 2025-08-31 01438117 core:PlantMachinery 2024-09-01 2025-08-31 01438117 2023-09-01 2024-08-31 01438117 core:Goodwill 2024-08-31 01438117 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 01438117 core:PlantMachinery 2024-08-31 01438117 2024-08-31 01438117 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-08-31 01438117 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 01438117 core:Non-currentFinancialInstruments 2025-08-31 01438117 core:Non-currentFinancialInstruments 2024-08-31 01438117 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01438117 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01438117 bus:FRS102 2024-09-01 2025-08-31 01438117 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 01438117 bus:Director1 2024-09-01 2025-08-31 01438117 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP