Rosebud Preserves Limited

Rosebud Preserves Limited
Contents Page
For the year ended 29 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Rosebud Preserves Limited Accountants' Report For the year ended 29 January 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rosebud Preserves Limited for the year ended 29 January 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rosebud Preserves Limited for the year ended 29 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Rosebud Preserves Limited , as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Rosebud Preserves Limited and state those matters that we have agreed to state to the Board of Directors of Rosebud Preserves Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosebud Preserves Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Rosebud Preserves Limited 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 Rosebud Preserves Limited . You consider that Rosebud Preserves Limited 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 Rosebud Preserves Limited . 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 29 January 2026. .................................................... Business Works UK Ltd Provided by: Accountants Advisory Group Ltd 4 Lidgett Lane, Garforth Leeds LS25 1EQ 29 October 2026 1

Rosebud Preserves Limited
Accountants' Report
For the year ended 29 January 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Rosebud Preserves Limited for the year ended 29 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rosebud Preserves Limited for the year ended 29 January 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Rosebud Preserves Limited , as a body, in accordance with the terms of our engagement letter dated 29 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Rosebud Preserves Limited and state those matters that we have agreed to state to the Board of Directors of Rosebud Preserves Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosebud Preserves Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Rosebud Preserves Limited 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 Rosebud Preserves Limited . You consider that Rosebud Preserves Limited 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 Rosebud Preserves Limited . 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

29 January 2026.

....................................................
Business Works UK Ltd
Provided by: Accountants Advisory Group Ltd
4 Lidgett Lane, Garforth
Leeds
LS25 1EQ
29 October 2026

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Rosebud Preserves Limited
Statement of Financial Position
As at 29 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	37,009	44,536
		37,009	44,536
Current assets
Stocks		115,701	127,373
Debtors		150,723	216,477
Cash at bank and in hand		41,348	12,696
		307,772	356,546
Creditors: amount falling due within one year		(187,861)	(247,782)
Net current assets		119,911	108,764

Total assets less current liabilities		156,920	153,300
Creditors: amount falling due after more than one year		(49,410)	(95,643)
Provisions for liabilities		(8,142)	(9,798)
Net assets		99,368	47,859

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		99,268	47,759
Shareholders' funds		99,368	47,859

For the year ended 29 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 29 October 2026 and were signed by:

-------------------------------
Elspeth Jane Biltoft
Director

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Rosebud Preserves Limited
Notes to the Abridged Financial Statements
For the year ended 29 January 2026

General Information

Rosebud Preserves Limited is a private company, limited by shares, registered in England and Wales, registration number 04530672, registration address Rosebud Farm, Healey, Masham, North Yorkshire, HG4 4LH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor vehicles, plant & machinery, fixtures & fittings - 25% reducing balance basis.
Improvements to property - 2% straight line basis.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees During the year the average number of employees was: 22 (2025 : 22).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 30 January 2025	55,000	55,000
Additions	-	-
Disposals	-	-
At 29 January 2026	55,000	55,000
Amortisation
At 30 January 2025	55,000	55,000
Charge for year	-	-
On disposals	-	-
At 29 January 2026	55,000	55,000
Net book values
At 29 January 2026	-	-
At 29 January 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 30 January 2025	163,449	195,039	31,442	15,660	405,590
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 29 January 2026	163,449	195,039	31,442	15,660	405,590
Depreciation
At 30 January 2025	136,069	181,578	29,315	14,092	361,054
Charge for year	3,238	3,365	532	392	7,527
On disposals	-	-	-	-	-
At 29 January 2026	139,307	184,943	29,847	14,484	368,581
Net book values
Closing balance as at 29 January 2026	24,142	10,096	1,595	1,176	37,009
Opening balance as at 30 January 2025	27,381	13,461	2,127	1,567	44,536

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
0 Ordinary share of £1.00 each	0		0
	0		0

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