REGISTERED NUMBER: 07973498 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ROSES OF ANLABY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S M Rose

Mrs D E Rose

REGISTERED OFFICE:

38 Hull Road

Anlaby

Hull

HU10 6UA

REGISTERED NUMBER:

07973498 (England and Wales)

ACCOUNTANTS:

Sowerby

Chartered Accountants

Beckside Court

Annie Reed Road

Beverley

East Yorkshire

HU17 0LF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

138,746

162,665

138,746

162,665

CURRENT ASSETS

Stocks

900

900

Debtors

6

21,296

23,113

Cash at bank and in hand

19,008

30,403

41,204

54,416

CREDITORS

Amounts falling due within one year

7

98,616

86,825

NET CURRENT LIABILITIES

(57,412

)

(32,409

)

TOTAL ASSETS LESS CURRENT LIABILITIES

81,334

130,256

CREDITORS

Amounts falling due after more than one year

8

(40,952

)

(87,353

)

PROVISIONS FOR LIABILITIES

(8,263

)

(11,081

)

NET ASSETS

32,119

31,822

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

31,119

30,822

SHAREHOLDERS' FUNDS

32,119

31,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2026 and were signed on its behalf by:

S M Rose - Director

1.	STATUTORY INFORMATION

Roses of Anlaby Limited is a private company, limited by shares, registered and domiciled in England. The company's registered number is 07973498 and its registered office address and principal place of business is 38 Hull Road, Anlaby, Hull, HU10 6UA.

The financial statements are presented in Sterling, which is the functional currency of the company and cover the individual entity only.

The principal activity of the company is greengrocery.

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 historical cost convention.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover

Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

Turnover from the sale of goods is recognised at the point of sale.

Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Freehold property

-

5% on cost

Equipment

-

25% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on a reducing balance basis

Computer equipment

-

25% on cost

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks

Stock are stated at the lower of cost, using the first in first out method, and selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stock is calculated on the first in first out basis.

Taxation

Taxation for the year comprises current and deferred tax. 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

40,000

AMORTISATION

At 1 April 2025

and 31 March 2026

40,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

Equipment

fittings

£

£

£

COST

At 1 April 2025

243,853

16,645

52,866

Additions

-

516

-

At 31 March 2026

243,853

17,161

52,866

DEPRECIATION

At 1 April 2025

128,019

16,437

52,582

Charge for year

12,193

241

85

At 31 March 2026

140,212

16,678

52,667

NET BOOK VALUE

At 31 March 2026

103,641

483

199

At 31 March 2025

115,834

208

284

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

74,143

4,645

392,152

Additions

-

-

516

At 31 March 2026

74,143

4,645

392,668

DEPRECIATION

At 1 April 2025

27,804

4,645

229,487

Charge for year

11,916

-

24,435

At 31 March 2026

39,720

4,645

253,922

NET BOOK VALUE

At 31 March 2026

34,423

-

138,746

At 31 March 2025

46,339

-

162,665

The net book value of tangible fixed assets includes £ 34,423 (2025 - £ 46,339 ) in respect of assets held under hire purchase contracts.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

20,712

20,525

VAT

-

2,172

Prepayments

584

416

21,296

23,113

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Commercial mortgage

5,446

6,131

Hire purchase contracts

34,424

11,735

Trade creditors

23,085

30,896

Tax

12,546

13,746

Social security and other taxes

4,469

3,860

VAT

1,396

-

Directors' current accounts

14,349

17,631

Accrued expenses

2,901

2,826

98,616

86,825

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Commercial mortgage 1-2 years

5,893

6,635

Commercial mortgage 2-5 years

20,747

23,359

Commercial mortgage >5 years

14,312

23,894

Hire purchase contracts

-

33,465

40,952

87,353

Amounts falling due in more than five years:

Repayable by instalments

Commercial mortgage >5 years

14,312

23,894

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Commercial mortgage

46,398

60,019

Hire purchase contracts

34,424

45,200

80,822

105,219

The commercial mortgage is secured by way of fixed and floating charges over all of the assets of the company, including the freehold property being mortgaged.