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Registered number: 03305574
MCMILLAN ROSE & CO LIMITED
ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2026
Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
MCMILLAN ROSE & CO LIMITED
ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2026
DIRECTORS
M A Rose
REGISTERED OFFICE
Haltgate House
52A Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03305574
ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
MCMILLAN ROSE & CO LIMITED
ACCOUNTS
FOR THEYEARENDED30 APRIL 2026
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
MCMILLAN ROSE & CO LIMITED
BALANCE SHEET AT 30 April 2026
20262025
Notes££
FIXED ASSETS
Intangible assets33,0003,000
Tangible assets454,98556,509
Investment Assets5100100
58,08559,609
CURRENT ASSETS
Stock374404
Debtors786,29069,041
Cash at bank and in hand242,408291,941
329,072361,386
CREDITORS: Amounts falling due within one year856,95552,472
NET CURRENT ASSETS272,117308,914
TOTAL ASSETS LESS CURRENT LIABILITIES330,202368,523
CAPITAL AND RESERVES
Called up share capital9100150
Profit and loss account330,102368,373
SHAREHOLDERS' FUNDS330,202368,523
For the year ending 30 April 2026 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21 May 2026 and signed on their behalf by
.............................
M A Rose
Director
MCMILLAN ROSE & CO LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 APRIL 2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Long Leasehold Propertiesstraight line 5%
Plant and Machineryreducing balance 25%
Equipmentreducing balance 25%
1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
1g. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.
2. EMPLOYEES
20262025
No.No.
Average number of employees54
MCMILLAN ROSE & CO LIMITED
3. INTANGIBLE FIXED ASSETS
DevelopmentPurchased
CostsGoodwillTotal
£££
Cost
At 1 May 20253,0002,3355,335
At 30 April 20263,0002,3355,335
Depreciation
At 1 May 2025-2,3352,335
At 30 April 2026-2,3352,335
Net Book Amounts
At 30 April 20263,000-3,000
At 30 April 20253,000-3,000
4. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost
At 1 May 202557,56987,526145,095
Additions-7,3447,344
Disposals-(8,507)(8,507)
At 30 April 202657,56986,363143,932
Depreciation
At 1 May 202514,81873,76888,586
Disposals-(7,555)(7,555)
For the year2,8785,0387,916
At 30 April 202617,69671,25188,947
Net Book Amounts
At 30 April 202639,87315,11254,985
At 30 April 202542,75113,75856,509
5. FINANCIAL ASSETS
Other
InvestmentsTotal
££
Cost
At 1 May 2025100100
At 30 April 2026100100
Amortisation
Net Book Amounts
At 30 April 2026100100
At 30 April 2025100100
MCMILLAN ROSE & CO LIMITED
6. STOCK 20262025
££
Stock comprises:
Stock of finished goods374404
374404
7. DEBTORS 20262025
££
Amounts falling due within one year:
Trade debtors79,37163,436
Other debtors6,9195,605
86,29069,041
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
Trade creditors6,5433,969
Taxation and social security46,07644,419
Other creditors4,3364,084
56,95552,472
9. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
Ordinary B shares of £1 each50
100150
10. CONTROLLING PARTY
McMillan Rose & Co Ltd is a 100% subsidiary of Rose Equity Limited.
11. RELATED PARTY TRANSACTIONS
During the year the company paid dividends of £128,500 to its holding company.