Company Registration No. 09360092 (England and Wales)
ROSE & CO DEVELOPMENTS LTD
Unaudited accounts
for the year ended 31 December 2025
ROSE & CO DEVELOPMENTS LTD
Unaudited accounts
Contents
ROSE & CO DEVELOPMENTS LTD
Company Information
for the year ended 31 December 2025
Directors
Dean Dixon
Darrell Rose
Lyndsey Dixon
Company Number
09360092 (England and Wales)
Registered Office
Unit 1
Albion Close
Worksop
Nottinghamshire
S80 1RA
United Kingdom
Accountants
Cloud Accountancy Limited
5 Park Crescent
Retford
Notts
DN22 6UF
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
ROSE & CO DEVELOPMENTS LTD
for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROSE & CO DEVELOPMENTS LTD for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of ROSE & CO DEVELOPMENTS LTD, as a body, in accordance with the terms of our engagement letter dated 9 February 2018. Our work has been undertaken solely to prepare for your approval the accounts of ROSE & CO DEVELOPMENTS LTD and state those matters that we have agreed to state to the Board of Directors of ROSE & CO DEVELOPMENTS LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROSE & CO DEVELOPMENTS LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that ROSE & CO DEVELOPMENTS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ROSE & CO DEVELOPMENTS LTD. You consider that ROSE & CO DEVELOPMENTS LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of ROSE & CO DEVELOPMENTS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Cloud Accountancy Limited
Member in Practice
5 Park Crescent
Retford
Notts
DN22 6UF
30 August 2026
ROSE & CO DEVELOPMENTS LTD
Statement of financial position
as at 31 December 2025
Tangible assets
476,973
375,063
Inventories
2,889,286
2,760,147
Cash at bank and in hand
267,432
408,681
Creditors: amounts falling due within one year
(1,450,310)
(1,335,346)
Net current assets
2,179,582
2,219,662
Total assets less current liabilities
2,656,658
2,594,880
Creditors: amounts falling due after more than one year
(324,879)
(250,567)
Provisions for liabilities
Deferred tax
(16,495)
(20,869)
Net assets
2,315,284
2,323,444
Called up share capital
100
100
Profit and loss account
2,315,184
2,323,344
Shareholders' funds
2,315,284
2,323,444
For the year ending 31 December 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by
Dean Dixon
Director
Company Registration No. 09360092
ROSE & CO DEVELOPMENTS LTD
Notes to the Accounts
for the year ended 31 December 2025
ROSE & CO DEVELOPMENTS LTD is a private company, limited by shares, registered in England and Wales, registration number 09360092. The registered office is Unit 1, Albion Close, Worksop, Nottinghamshire, S80 1RA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If inventories are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
ROSE & CO DEVELOPMENTS LTD
Notes to the Accounts
for the year ended 31 December 2025
4
Intangible fixed assets
Other
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
291,741
158,188
24,000
26,790
500,719
Additions
-
-
136,725
4,632
141,357
At 31 December 2025
291,741
158,188
160,725
31,422
642,076
At 1 January 2025
-
90,578
11,443
23,635
125,656
Charge for the year
-
16,903
21,120
1,424
39,447
At 31 December 2025
-
107,481
32,563
25,059
165,103
At 31 December 2025
291,741
50,707
128,162
6,363
476,973
At 31 December 2024
291,741
67,610
12,557
3,155
375,063
Amounts falling due within one year
Trade debtors
108,870
65,615
Accrued income and prepayments
14,818
5,189
Other debtors
13,990
16,190
Amounts falling due after more than one year
Other debtors
294,042
255,163
ROSE & CO DEVELOPMENTS LTD
Notes to the Accounts
for the year ended 31 December 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
21,432
22,272
Obligations under finance leases and hire purchase contracts
25,237
9,932
Trade creditors
245,916
102,332
Taxes and social security
42,778
79,889
Other creditors
131,030
138,387
Loans from directors
981,067
979,684
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
215,542
222,719
Obligations under finance leases and hire purchase contracts
109,337
27,848
9
Average number of employees
During the year the average number of employees was 8 (2024: 8).