Rose Garden Events Limited - Filleted accounts

Registered number

07489674

Rose Garden Events Limited

Filleted Accounts

31 January 2026

Rose Garden Events Limited
Registered number:		07489674
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		40,937			34,436

Current assets
Debtors	4	351,025			455,000
Cash at bank and in hand		213,657			217,667
		564,682			672,667

Creditors: amounts falling due within one year	5	(213,789)			(528,917)

Net current assets			350,893			143,750

Total assets less current liabilities			391,830			178,186

Creditors: amounts falling due after more than one year	6		(256,908)			(61,147)



Net assets			134,922			117,039

Capital and reserves
Called up share capital			100			100
Profit and loss account			134,822			116,939

Shareholders' funds			134,922			117,039

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J S Pahal
Director
Approved by the board on 7 October 2026

Rose Garden Events Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% straight line basis
	Motor Vehicles	20% straight line basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	6,990		36,930		43,920
	Additions	17,571		-		17,571
	At 31 January 2026	24,561		36,930		61,491

	Depreciation
	At 1 February 2025	2,098		7,386		9,484
	Charge for the year	3,684		7,386		11,070
	At 31 January 2026	5,782		14,772		20,554

	Net book value
	At 31 January 2026	18,779		22,158		40,937
	At 31 January 2025	4,892		29,544		34,436


4	Debtors			2026		2025
£					£

	Other debtors			351,025		455,000


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			8,111		8,111
	Trade creditors			8,375		135,744
	Taxation and social security costs			25,653		27,762
	Other creditors			171,650		357,300
				213,789		528,917





6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			12,151		18,290
	Other creditors			244,757		42,857
				256,908		61,147


7	Other information

	Rose Garden Events Limited is a private company limited by shares and incorporated in England. Its registered office is:
	295 Parkfield Road
	Wolverhampton
	WV4 6ED