ROSEGROWTH NOMINEES LTD

ROSEGROWTH NOMINEES LTD - Company Information

2022-03-012023-02-282023-02-28false10625026ROSEGROWTH NOMINEES LTD2023-08-2196090iso4217:GBPxbrli:pure106250262022-03-01106250262023-02-28106250262022-03-012023-02-28106250262021-03-01106250262022-02-28106250262021-03-012022-02-2810625026bus:SmallEntities2022-03-012023-02-2810625026bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2810625026bus:FullAccounts2022-03-012023-02-2810625026bus:PrivateLimitedCompanyLtd2022-03-012023-02-2810625026core:WithinOneYear2023-02-2810625026core:AfterOneYear2023-02-2810625026core:WithinOneYear2022-02-2810625026core:AfterOneYear2022-02-2810625026core:ShareCapital2023-02-2810625026core:SharePremium2023-02-2810625026core:RevaluationReserve2023-02-2810625026core:OtherReservesSubtotal2023-02-2810625026core:RetainedEarningsAccumulatedLosses2023-02-2810625026core:ShareCapital2022-02-2810625026core:SharePremium2022-02-2810625026core:RevaluationReserve2022-02-2810625026core:OtherReservesSubtotal2022-02-2810625026core:RetainedEarningsAccumulatedLosses2022-02-2810625026core:LandBuildings2023-02-2810625026core:PlantMachinery2023-02-2810625026core:Vehicles2023-02-2810625026core:FurnitureFittings2023-02-2810625026core:OfficeEquipment2023-02-2810625026core:NetGoodwill2023-02-2810625026core:IntangibleAssetsOtherThanGoodwill2023-02-2810625026core:ListedExchangeTraded2023-02-2810625026core:UnlistedNon-exchangeTraded2023-02-2810625026core:LandBuildings2022-02-2810625026core:PlantMachinery2022-02-2810625026core:Vehicles2022-02-2810625026core:FurnitureFittings2022-02-2810625026core:OfficeEquipment2022-02-2810625026core:NetGoodwill2022-02-2810625026core:IntangibleAssetsOtherThanGoodwill2022-02-2810625026core:ListedExchangeTraded2022-02-2810625026core:UnlistedNon-exchangeTraded2022-02-2810625026core:LandBuildings2022-03-012023-02-2810625026core:PlantMachinery2022-03-012023-02-2810625026core:Vehicles2022-03-012023-02-2810625026core:FurnitureFittings2022-03-012023-02-2810625026core:OfficeEquipment2022-03-012023-02-2810625026core:NetGoodwill2022-03-012023-02-2810625026core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810625026core:ListedExchangeTraded2022-03-012023-02-2810625026core:UnlistedNon-exchangeTraded2022-03-012023-02-2810625026core:MoreThanFiveYears2022-03-012023-02-2810625026core:Non-currentFinancialInstruments2023-02-2810625026core:Non-currentFinancialInstruments2022-02-2810625026dpl:CostSales2022-03-012023-02-2810625026dpl:DistributionCosts2022-03-012023-02-2810625026dpl:AdministrativeExpenses2022-03-012023-02-2810625026core:LandBuildings2022-03-012023-02-2810625026core:PlantMachinery2022-03-012023-02-2810625026core:Vehicles2022-03-012023-02-2810625026core:FurnitureFittings2022-03-012023-02-2810625026core:OfficeEquipment2022-03-012023-02-2810625026core:NetGoodwill2022-03-012023-02-2810625026core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2810625026dpl:GroupUndertakings2022-03-012023-02-2810625026dpl:ParticipatingInterests2022-03-012023-02-2810625026dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2810625026core:ListedExchangeTraded2022-03-012023-02-2810625026dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2810625026core:UnlistedNon-exchangeTraded2022-03-012023-02-2810625026dpl:CostSales2021-03-012022-02-2810625026dpl:DistributionCosts2021-03-012022-02-2810625026dpl:AdministrativeExpenses2021-03-012022-02-2810625026core:LandBuildings2021-03-012022-02-2810625026core:PlantMachinery2021-03-012022-02-2810625026core:Vehicles2021-03-012022-02-2810625026core:FurnitureFittings2021-03-012022-02-2810625026core:OfficeEquipment2021-03-012022-02-2810625026core:NetGoodwill2021-03-012022-02-2810625026core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2810625026dpl:GroupUndertakings2021-03-012022-02-2810625026dpl:ParticipatingInterests2021-03-012022-02-2810625026dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2810625026core:ListedExchangeTraded2021-03-012022-02-2810625026dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2810625026core:UnlistedNon-exchangeTraded2021-03-012022-02-2810625026core:NetGoodwill2023-02-2810625026core:IntangibleAssetsOtherThanGoodwill2023-02-2810625026core:LandBuildings2023-02-2810625026core:PlantMachinery2023-02-2810625026core:Vehicles2023-02-2810625026core:FurnitureFittings2023-02-2810625026core:OfficeEquipment2023-02-2810625026core:AfterOneYear2023-02-2810625026core:WithinOneYear2023-02-2810625026core:ListedExchangeTraded2023-02-2810625026core:UnlistedNon-exchangeTraded2023-02-2810625026core:ShareCapital2023-02-2810625026core:SharePremium2023-02-2810625026core:RevaluationReserve2023-02-2810625026core:OtherReservesSubtotal2023-02-2810625026core:RetainedEarningsAccumulatedLosses2023-02-2810625026core:NetGoodwill2022-02-2810625026core:IntangibleAssetsOtherThanGoodwill2022-02-2810625026core:LandBuildings2022-02-2810625026core:PlantMachinery2022-02-2810625026core:Vehicles2022-02-2810625026core:FurnitureFittings2022-02-2810625026core:OfficeEquipment2022-02-2810625026core:AfterOneYear2022-02-2810625026core:WithinOneYear2022-02-2810625026core:ListedExc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Registered Number
10625026
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

ROSEGROWTH NOMINEES LTD

Company Information
for the year from 1 March 2022 to 28 February 2023


Director	Bikaramjit Singh Dosanjh


Registered Address	Able House
	61 Gorst Road
	London
	NW10 6LS


Registered Number	10625026 (England and Wales)

ROSEGROWTH NOMINEES LTD

Balance Sheet as at
28 February 2023

	Notes	2023		2022
		£	£	£	£
Current assets
Debtors	5	1		1
		1		1
Creditors amounts falling due within one year	6	(60)		(60)
Net current assets (liabilities)			(59)		(59)
Total assets less current liabilities			(59)		(59)
Net assets			(59)		(59)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(60)		(60)
Shareholders' funds			(59)		(59)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 21 August 2023, and are signed on its behalf by:

Bikaramjit Singh Dosanjh
Director
Registered Company No. 10625026

ROSEGROWTH NOMINEES LTD

Notes to the Financial Statements
for the year ended 28 February 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Taxation policy
	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 profit and loss account 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.

Taxation policy

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 profit and loss account 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 policy
	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.

Deferred tax policy

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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

4.	Employee information


		2023		2022
	Average number of employees during the year	1		1

5.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	1	1
Total	1	1


	Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

6.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	60	60
Total	60	60


	Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.