Company registration number: NI692439
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Rose Lodge Farms Ltd
Pages for filing with the Registrar
Company registration number: NI692439
Rose Lodge Farms Ltd
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 516,966 336,672
516,966 336,672
Current assets
Stocks 537,541 559,553
Debtors 5 108,828 95,918
Cash at bank and in hand 54,110 27,502
700,479 682,973
Creditors: amounts falling due within one year
6 (218,902) (246,387)
Net current assets 481,577 436,586
Total assets less current liabilities 998,543 773,258
Creditors: Amounts falling due after more than one year
7 (581,627) (550,000)
NET ASSETS 416,916 223,258
Capital and reserves
Called up share capital 120 120
Profit and loss account 416,796 223,138
TOTAL EQUITY 416,916 223,258
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
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 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: NI692439
Rose Lodge Farms Ltd
Balance sheet - continued
as at 31 March 2026
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.
These financial statements were approved by the Board of directors and authorised for issue on 9 October 2026 and signed on its behalf by:
Mrs O Gillespie, Director Mr R Gillespie, Director
9 October 2026 9 October 2026
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Rose Lodge Farms Ltd
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Rose Lodge Farms Ltd is a private company registered in Northern Ireland. Its registered number is NI692439. The company is limited by shares. Its registered office is 22 Polnagh Road, Killylea, Armagh, County Armagh, BT60 4NW.
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 directors have 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 directors take 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 directors consider 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.
Land and buildings:
Land and Buildings - 4% straight line
Plant and machinery etc.:
Plant and Machinery - 10% 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 Lodge Farms Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current 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 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 1 (2025 - 1).
4 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 179,822 196,152 375,974
Additions - 227,345 227,345
At 31 March 2026 179,822 423,497 603,319
Depreciation
At 1 April 2025 14,386 24,916 39,302
Charge for year 7,193 39,858 47,051
At 31 March 2026 21,579 64,774 86,353
Net book value
At 31 March 2026 158,243 358,723 516,966
At 31 March 2025 165,436 171,236 336,672
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Rose Lodge Farms Ltd
Notes to the financial statements - continued
for the year ended 31 March 2026
5 Debtors
2026 2025
£ £
Trade debtors 105,230 95,176
Taxation 3,598 742
108,828 95,918
6 Creditors: amounts falling due within one year
2026 2025
£ £
Bank loans and overdrafts 12,767 -
Trade creditors 68,691 79,324
Amounts owed to directors 34,010 40,031
Taxation 44,784 30,316
Accruals and deferred income 58,650 96,716
218,902 246,387
7 Creditors: amounts falling due after more than one year
2026 2025
£ £
Bank loans 81,627 -
Amounts owed to directors 500,000 550,000
581,627 550,000
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