Registration number: 15268902

Rose & Bows Estates Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Rose & Bows Estates Limited

(Registration number: 15268902)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	202,112	143,712
Current assets
Debtors	5	64	65
Cash at bank and in hand		365	612
		429	677
Creditors: Amounts falling due within one year	6	(70,882)	(66,901)
Net current liabilities		(70,453)	(66,224)
Total assets less current liabilities		131,659	77,488
Creditors: Amounts falling due after more than one year	6	(97,500)	(97,500)
Provisions for liabilities		(11,400)	-
Net assets/(liabilities)		22,759	(20,012)
Capital and reserves
Called up share capital		100	100
Retained earnings		22,659	(20,112)
Shareholders' funds/(deficit)		22,759	(20,012)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... Mr C Ball Director

Rose & Bows Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
52 Langley Drive
Crewe
CW2 8LN
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Rose & Bows Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	5 year straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Rose & Bows Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Total £
Cost or valuation
At 1 December 2024	135,979	8,000	143,979
Revaluations	60,000	-	60,000
At 30 November 2025	195,979	8,000	203,979
Depreciation
At 1 December 2024	-	267	267
Charge for the year	-	1,600	1,600
At 30 November 2025	-	1,867	1,867
Carrying amount
At 30 November 2025	195,979	6,133	202,112
At 30 November 2024	135,979	7,733	143,712

Included within the net book value of land and buildings above is £195,979 (2024 - £135,979) in respect of freehold land and buildings.

Land and buildings are measured at fair value. Revaluations have performed by the director Mr C Ball as of 30 November 2025 to ensure the carrying value is not materially different from fair value.

The net revaluation increase for the year, amounting to £48,600 (net of deferred tax), has been credited/debited to the Profit and Loss.

5

Debtors

Current	2025 £	2024 £
Prepayments	64	65
	64	65

Rose & Bows Estates Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	428	359
Other creditors	70,454	66,542
	70,882	66,901

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	97,500	97,500

Other borrowings

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	97,500	97,500