REGISTERED NUMBER: 06318977 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ROSES MEDICAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T Cook

SECRETARY:

Mrs J L Wright

REGISTERED OFFICE:

32 Booth Street

Booth Street Chambers

Ashton-Under-Lyne

Lancashire

OL6 7LQ

REGISTERED NUMBER:

06318977 (England and Wales)

ACCOUNTANTS:

Moss and Williamson Limited

Chartered Accountants

11 Stamford Street

Stalybridge

Cheshire

SK15 1JP

FIXED ASSETS

Tangible assets

5

13,718

17,948

CURRENT ASSETS

Stocks

53,636

47,352

Debtors

6

23,875

172,511

77,511

219,863

CREDITORS

Amounts falling due within one year

7

153,277

212,591

NET CURRENT (LIABILITIES)/ASSETS

(75,766

)

7,272

TOTAL ASSETS LESS CURRENT LIABILITIES

(62,048

)

25,220

PROVISIONS FOR LIABILITIES

2,606

3,410

NET (LIABILITIES)/ASSETS

(64,654

)

21,810

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(64,754

)

21,710

SHAREHOLDERS' FUNDS

(64,654

)

21,810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 May 2026 and were signed by:

Mr T Cook - Director

1.	STATUTORY INFORMATION

Roses Medical Ltd 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the net invoiced value of goods and services supplied excluding value added tax.

Tangible fixed assets

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

Motor Vehicles

-

25% on reducing balance

Equipment, fixtures & fittings

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis which assumes that adequate working capital is available to enable the company to continue trading beyond twelve months.. The director's intention is to continue to support the company in the long term and he is confident that its bankers will do likewise.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Equipment,

Motor

fixtures

Computer

Vehicles

& fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

48,450

35,280

11,354

95,084

DEPRECIATION

At 1 October 2024

37,322

30,102

9,712

77,136

Charge for year

2,783

1,036

411

4,230

At 30 September 2025

40,105

31,138

10,123

81,366

NET BOOK VALUE

At 30 September 2025

8,345

4,142

1,231

13,718

At 30 September 2024

11,128

5,178

1,642

17,948

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

21,463

166,134

Other debtors

2,412

6,377

23,875

172,511

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

61,974

68,492

Trade creditors

28,983

49,280

Taxation and social security

3,157

3,267

Other creditors

59,163

91,552

153,277

212,591

8.	RELATED PARTY DISCLOSURES

There were no material related party transactions requiring disclosure.

9.	ULTIMATE CONTROLLING PARTY

Trevor Cook, the sole director controlled the company by virtue of holding the whole of the issued ordinary share capital.