Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 09545762 Graham Armstrong Kim Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09545762 2025-04-30 09545762 2026-04-30 09545762 2025-05-01 2026-04-30 09545762 frs-core:CurrentFinancialInstruments 2026-04-30 09545762 frs-core:FurnitureFittings 2026-04-30 09545762 frs-core:FurnitureFittings 2025-05-01 2026-04-30 09545762 frs-core:FurnitureFittings 2025-04-30 09545762 frs-core:ShareCapital 2026-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09545762 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 09545762 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 09545762 frs-bus:SmallEntities 2025-05-01 2026-04-30 09545762 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 09545762 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 09545762 frs-bus:Director1 2025-05-01 2026-04-30 09545762 frs-bus:Director2 2025-05-01 2026-04-30 09545762 frs-countries:EnglandWales 2025-05-01 2026-04-30 09545762 2024-04-30 09545762 2025-04-30 09545762 2024-05-01 2025-04-30 09545762 frs-core:CurrentFinancialInstruments 2025-04-30 09545762 frs-core:ShareCapital 2025-04-30 09545762 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 09545762
Rose Garden Tea Rooms Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Company Information
Directors Graham Armstrong
Kim Armstrong
Company Number 09545762
Registered Office Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Accountants HJP Chartered
Audley House
Northbridge Road
Berkhamsted
Herts
HP4 1EH
Page 1
Page 2
Balance Sheet
Registered number: 09545762
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,545 19,297
17,545 19,297
CURRENT ASSETS
Stocks 5 4,992 4,846
Debtors 6 6,357 9,338
Cash at bank and in hand 43,462 34,618
54,811 48,802
Creditors: Amounts Falling Due Within One Year 7 (147,653 ) (147,636 )
NET CURRENT ASSETS (LIABILITIES) (92,842 ) (98,834 )
TOTAL ASSETS LESS CURRENT LIABILITIES (75,297 ) (79,537 )
NET LIABILITIES (75,297 ) (79,537 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (75,397 ) (79,637 )
SHAREHOLDERS' FUNDS (75,297) (79,537)
Page 2
Page 3
For the year ending 30 April 2026 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Graham Armstrong
Director
15 September 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Rose Garden Tea Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09545762 . The registered office is Audley House, Northbridge Road, Berkhamsted, Herts, HP4 1EH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in GBP.
2.2. Turnover
Revenue is recognised at the point of sale when food and beverages are served to customers.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2025: 19)
19 19
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 May 2025 53,630
Additions 4,096
As at 30 April 2026 57,726
Depreciation
As at 1 May 2025 34,333
Provided during the period 5,848
As at 30 April 2026 40,181
Net Book Value
As at 30 April 2026 17,545
As at 1 May 2025 19,297
Page 4
Page 5
5. Stocks
2026 2025
£ £
Materials 4,992 4,846
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 4,036 7,573
Other debtors 2,321 1,765
6,357 9,338
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 4,972 6,659
Amounts owed to group undertakings 99,237 98,890
Other creditors 19,887 19,932
Taxation and social security 23,557 22,155
147,653 147,636
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
In creditors there is a loan from a related company (The Hertfordshire Garden Centre Limited) for £99,237 (2025 - £98,890).
Page 5