xbrl

04871810falseact as wholesale and retail quality butchers2024-08-012025-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-08-012025-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-07-31http://www.companieshouse.gov.uk/cd:Director12024-08-012025-07-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-07-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-07-31http://www.companieshouse.gov.uk/cd:Director22024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2024-07-31http://www.companieshouse.gov.uk/pt:CapitalRedemptionReserve2025-07-31http://www.companieshouse.gov.uk/pt:MotorCars2024-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-08-012025-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-08-012025-07-31http://www.companieshouse.gov.uk/pt:MotorCars2025-07-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-08-012025-07-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-08-012025-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-08-012025-07-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass52024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-07-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-08-012025-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-07-31http://www.companieshouse.gov.uk/2024-08-012025-07-31http://www.companieshouse.gov.uk/2024-07-31http://www.companieshouse.gov.uk/cd:FRS1022024-08-012025-07-31http://www.companieshouse.gov.uk/2025-07-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-08-012025-07-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-08-012025-07-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 04871810






William Rose & Co Ltd


UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025
























Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU


ACCOUNTS
FOR THE YEAR ENDED 31 JULY 2025





DIRECTORS
D Isaacs
J Isaacs



SECRETARY
D Isaacs and S Isaacs


REGISTERED OFFICE
First Floor 690 Great West Road
Osterley Village
Isleworth
TW7 4PU


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04871810



ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU


ACCOUNTS
FOR THEYEARENDED31 JULY 2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		5


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31 July 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	3		1,125		2,250
Tangible assets	4		34,628		40,662

			35,753		42,912

CURRENT ASSETS
Stock	5	7,200		8,800
Debtors	6	4,647		4,368
Cash at bank and in hand		173,878		143,433
		185,725		156,601
CREDITORS: Amounts falling due within one year	7	151,296		182,382
NET CURRENT ASSETS / (LIABILITIES)			34,429		(25,781)
TOTAL ASSETS LESS CURRENT LIABILITIES			70,182		17,131


PROVISIONS FOR LIABILITIES AND CHARGES	8		5,601		6,855

NET ASSETS			64,581		10,276

CAPITAL AND RESERVES

Called up share capital	9		100		100
Capital redemption reserve	10		9		9
Profit and loss account			64,472		10,167
SHAREHOLDERS' FUNDS			64,581		10,276


BALANCE SHEET AT 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 15 June 2026 and signed on their behalf by



.............................
D Isaacs
Director



.............................
J Isaacs
Director


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.

Short Leasehold Properties		reducing balance 15%
Plant and Machinery		reducing balance 15% to 33%
Motor Cars		reducing balance 25%


1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
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.


1d. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.


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. Turnover
Turnover is derived from wholesale and retail quality butchers services supplied by the company, net of value added tax and trade discounts and is recognised at point of sale or delivery.


1g. 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.


1h. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.


1i. Statutory Information
William Rose & Co Ltd is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 04871810 and registered office address is First Floor 690 Great West Road, Osterley Village, Isleworth, TW7 4PU.


1j. 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 debtors and creditors, loans from banks and other third parties, loans to related parties and investments.


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	25	25


4. TANGIBLE FIXED ASSETS

	Short Leasehold	Plant and
	Properties	Machinery	Motor Cars	Total
	£	£	£	£
Cost
At 1 August 2024	45,915	152,392	51,849	250,156
Additions	-	1,230	-	1,230
Disposals	-	(1,584)	-	(1,584)
At 31 July 2025	45,915	152,038	51,849	249,802
Depreciation
At 1 August 2024	44,371	121,446	43,677	209,494
Disposals	-	(1,359)	-	(1,359)
For the year	216	4,780	2,043	7,039
At 31 July 2025	44,587	124,867	45,720	215,174
Net Book Amounts
At 31 July 2025	1,328	27,171	6,129	34,628
At 31 July 2024	1,544	30,946	8,172	40,662


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Taxation and social security	52,493	62,732
Salaries and wages control	3,320	8,037
Directors current account	22,505	30,297
Trade creditors	64,379	68,669
Other creditors	-	540
Pension schemes	434	367
Accruals	8,165	11,740
	151,296	182,382


3. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 1 August 2024	25,000	25,000
At 31 July 2025	25,000	25,000
Depreciation
At 1 August 2024	22,750	22,750
For the year	1,125	1,125
At 31 July 2025	23,875	23,875
Net Book Amounts
At 31 July 2025	1,125	1,125
At 31 July 2024	2,250	2,250


5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	7,200	8,800
	7,200	8,800


6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Other debtors	1,980	1,701
Prepayments	2,667	2,667
	4,647	4,368


8. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	5,601	6,855
	5,601	6,855


9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
40 A shares of £1.00 each	40	40
40 B shares of £1.00 each	40	40
10 C shares of £1.00 each	10	10
10 D shares of £1.00 each	10	10
	100	100


10. OTHER RESERVES	2025	2024
	£	£
Capital redemption reserve	9	9
	9	9


11. CONTROLLING PARTY
This company is controlled by the trustees of William Rose EOT Limited, a company registered in England and Wales and whose registered office is at First Floor, 690 Great West Road, Osterley Village, Isleworth, TW7 4PU.