CHINA ROSE (2015) LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09294332

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,233		9,884

			10,233		9,884
CURRENT ASSETS
Stocks	5	31,310		27,109
Debtors	6	29,139		16,081
Cash at bank and in hand		77,282		119,619

		137,731		162,809
Creditors: Amounts Falling Due Within One Year	7	(147,954 )		(169,076 )

NET CURRENT ASSETS (LIABILITIES)			(10,223 )		(6,267 )

TOTAL ASSETS LESS CURRENT LIABILITIES			10		3,617

Creditors: Amounts Falling Due After More Than One Year	8		-		(3,081 )

NET ASSETS			10		536

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			-		526

SHAREHOLDERS' FUNDS			10		536

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CHINA ROSE (2015) LTD

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Wai Fun Wan

Director

14/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CHINA ROSE (2015) LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09294332 . The registered office is China Rose, 16 South Parade, Bawtry, Doncaster, DN10 6JH.

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.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% Reducing Balance Method
Motor Vehicles	25% Straight Line Method
Fixtures & Fittings	15% Reducing Balance Method
Computer Equipment	25% Straight Line Method

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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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CHINA ROSE (2015) LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 62 (2025: 70)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	3,692	4,225	28,802	308	37,027
Additions	-	-	-	3,045	3,045

As at 31 January 2026	3,692	4,225	28,802	3,353	40,072

Depreciation
As at 1 February 2025	1,400	3,169	22,504	70	27,143
Provided during the period	573	1,056	944	123	2,696

As at 31 January 2026	1,973	4,225	23,448	193	29,839

Net Book Value
As at 31 January 2026	1,719	-	5,354	3,160	10,233

As at 1 February 2025	2,292	1,056	6,298	238	9,884

5. Stocks

	2026	2025
	£	£
Stock	31,310	27,109

6. Debtors

	2026	2025
	£	£
Due within one year
Corporation tax recoverable assets	7,353	-
Director's loan account	21,786	16,081

	29,139	16,081

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CHINA ROSE (2015) LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	54,539	44,649
Bank loans and overdrafts	3,043	10,000
Corporation tax	17,370	22,823
Other taxes and social security	13,586	9,786
VAT	59,416	80,349
Other creditors	-	1,469

	147,954	169,076

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,081

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Wai Fun Wan	16,081	5,705	-	-	21,786

The above loan is unsecured, interest free and repayable on demand.

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