ROSE AND CARAMEL LIMITED

Company Information
for the year from 1 November 2024 to 31 October 2025


Director	GREENHALGH, Rosemary Karen


Registered Address	5 Canon Court
	Institute Street
	Bolton
	BL1 1PZ


Registered Number	07348937 (England and Wales)

Balance Sheet as at
31 October 2025

	2025		2024
	£	£	£	£
Current assets
Debtors	1,113,445		443,530
Cash at bank and on hand	32,386		752,298
	1,145,831		1,195,828
Creditors amounts falling due within one year	(139,045)		(342,019)
Net current assets (liabilities)		1,006,786		853,809
Total assets less current liabilities		1,006,786		853,809
Creditors amounts falling due after one year		(5,834)		(15,833)
Net assets		1,000,952		837,976
Capital and reserves
Called up share capital		100		10
Profit and loss account		1,000,852		837,966
Shareholders' funds		1,000,952		837,976

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 1 July 2026, and are signed on its behalf by:

GREENHALGH, Rosemary Karen
Director
Registered Company No. 07348937

ROSE AND CARAMEL LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

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.	Average number of employees


		2025		2024
	Average number of employees during the year	21		16