J. W. Rose (Bakers) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01303996 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

J. W. ROSE (BAKERS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Johnstone

M R Johnstone

REGISTERED OFFICE:

Atlas Way

Atlas North

Brightside Lane

Sheffield

S4 7QQ

REGISTERED NUMBER:

01303996 (England and Wales)

FIXED ASSETS

Tangible assets

4

265,948

332,502

CURRENT ASSETS

Stocks

50,710

32,496

Debtors

5

66,210

63,314

Cash at bank

106,771

90,482

223,691

186,292

CREDITORS

Amounts falling due within one year

6

199,440

164,140

NET CURRENT ASSETS

24,251

22,152

TOTAL ASSETS LESS CURRENT
LIABILITIES

290,199

354,654

CREDITORS

Amounts falling due after more than
one year

7

(4,736

)

(25,654

)

PROVISIONS FOR LIABILITIES

(52,606

)

(67,600

)

NET ASSETS

232,857

261,400

CAPITAL AND RESERVES

Called up share capital

2,000

Retained earnings

230,857

259,400

232,857

261,400

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

S J Johnstone - Director

1.	STATUTORY INFORMATION

J. W. Rose (Bakers) Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 10% on cost

Stocks

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

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 50 (2025 - 50 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 April 2025

72,225

1,842,923

1,915,148

Additions

-

5,547

At 31 March 2026

72,225

1,848,470

1,920,695

DEPRECIATION

At 1 April 2025

16,144

1,566,502

1,582,646

Charge for year

561

71,540

72,101

At 31 March 2026

16,705

1,638,042

1,654,747

NET BOOK VALUE

At 31 March 2026

55,520

210,428

265,948

At 31 March 2025

56,081

276,421

332,502

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

47,755

DEPRECIATION

At 1 April 2025

11,938

Charge for year

8,954

At 31 March 2026

20,892

NET BOOK VALUE

At 31 March 2026

26,863

At 31 March 2025

35,817

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

43,382

33,528

Other debtors

22,828

29,786

66,210

63,314

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

15,919

Trade creditors

88,888

64,434

Taxation and social security

72,130

62,501

Other creditors

22,503

21,286

199,440

164,140

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

Hire purchase contracts

2,653

18,571

Other creditors

2,083

7,083

4,736

25,654

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

Hire purchase contracts

18,572

34,490

Hire Purchase contracts are secured over the asset to which they relate.