Company registration number: 14466539
Annual report and unaudited financial statements
for the year ended 29 November 2025
for
Rose Ca Ltd
Pages for filing with the Registrar
Company registration number: 14466539
Rose Ca Ltd
Balance sheet
as at 29 November 2025
29 Nov 25 29 Nov 24
Note £ £ £ £
Fixed assets
Tangible assets 4 32,768 41,052
32,768 41,052
Current assets
Stocks 5,000 18,400
Debtors 5 45,608 36,467
Cash at bank and in hand 1,752 30,438
52,360 85,305
Creditors: amounts falling due within one year
6 (117,717) (113,330)
Net current liabilities (65,357) (28,025)
Total assets less current liabilities (32,589) 13,027
Creditors: Amounts falling due after more than one year
(35,560) (42,227)
Provisions for liabilities (1,325) (5,705)
NET LIABILITIES (69,474) (34,905)
Capital and reserves
Called up share capital 1 1
Profit and loss account (69,475) (34,906)
TOTAL EQUITY (69,474) (34,905)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 29 November 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 14466539
Rose Ca Ltd
Balance sheet - continued
as at 29 November 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr N Warner, Director
8 August 2026
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Rose Ca Ltd
Notes to the financial statements
for the year ended 29 November 2025
1 Company information
Rose Ca Ltd is a private company registered in England and Wales. Its registered number is 14466539. The company is limited by shares. Its registered office is The Rose & Crown Woodside Road, Winkfield, Windsor, SL4 2DP.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Motor Vehicles:
Fixtures & fittings - 25% reducing balance
Motor Vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Rose Ca Ltd
Notes to the financial statements - continued
for the year ended 29 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably 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.
3 Average number of employees
During the year the average number of employees was 5 (2024 - 20).
4 Tangible fixed assets
Motor Vehicles
£
Cost
At 30 November 2024 52,270
Additions 2,609
At 29 November 2025 54,879
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Rose Ca Ltd
Notes to the financial statements - continued
for the year ended 29 November 2025
4 Tangible fixed assets - continued
Depreciation
At 30 November 2024 11,218
Charge for year 10,893
At 29 November 2025 22,111
Net book value
At 29 November 2025 32,768
At 29 November 2024 41,052
If Motor vehicles had not been revalued, it would have been included at the following historical cost:
29 Nov 25 29 Nov 24
£ £
Cost 52,270 52,270
Accumulated depreciation 22,111 11,218
5 Debtors
29 Nov 25 29 Nov 24
£ £
Trade debtors 1,500 -
Directors' loan accounts 26,467 24,967
Taxation 7,641 -
Other debtors 10,000 11,500
45,608 36,467
Other debtors include £10,000 owed by PNPCD Ltd of which the Director N J Warner is a Director and Shareholder.
6 Creditors: amounts falling due within one year
29 Nov 25 29 Nov 24
£ £
Other loans 2,308 3,854
Hire purchase and finance leases 6,661 6,661
Trade creditors 19,135 42,296
Other creditors 33,071 -
Taxation 10,931 4,039
VAT payable 42,740 36,102
Social security and other tax - 17,507
Accruals and deferred income 2,871 2,871
117,717 113,330
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Rose Ca Ltd
Notes to the financial statements - continued
for the year ended 29 November 2025
6 Creditors: amounts falling due within one year - continued
Other creditors include £3,180.34 owed to Nicholas James Hospitality Ltd and £29,890.43 owed to The Old Spank Penn Ltd companies of which the director and shareholder N J Warner is also a director and shareholder.
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 29 November 2025 and 29 November 2024.
29 Nov 25 29 Nov 24
£ £
Balance outstanding at start of year 24,967 8,064
Amounts advanced 1,500 16,903
Balance outstanding at end of year 26,467 24,967
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