IRIS Accounts Production v22.1.4.3 11178313 director 1.2.21 31.1.22 31.1.22 0 0 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure111783132021-01-31111783132022-01-31111783132021-02-012022-01-31111783132020-01-31111783132020-02-012021-01-31111783132021-01-3111178313ns16:EnglandWales2021-02-012022-01-3111178313ns15:PoundSterling2021-02-012022-01-3111178313ns11:Director12021-02-012022-01-3111178313ns11:PrivateLimitedCompanyLtd2021-02-012022-01-3111178313ns11:SmallEntities2021-02-012022-01-3111178313ns11:AuditExempt-NoAccountantsReport2021-02-012022-01-3111178313ns11:SmallCompaniesRegimeForDirectorsReport2021-02-012022-01-3111178313ns11:SmallCompaniesRegimeForAccounts2021-02-012022-01-3111178313ns11:FullAccounts2021-02-012022-01-3111178313ns11:OrdinaryShareClass12021-02-012022-01-3111178313ns11:RegisteredOffice2021-02-012022-01-3111178313ns6:CurrentFinancialInstruments2022-01-3111178313ns6:CurrentFinancialInstruments2021-01-3111178313ns6:Non-currentFinancialInstruments2022-01-3111178313ns6:Non-currentFinancialInstruments2021-01-3111178313ns6:ShareCapital2022-01-3111178313ns6:ShareCapital2021-01-3111178313ns6:RetainedEarningsAccumulatedLosses2022-01-3111178313ns6:RetainedEarningsAccumulatedLosses2021-01-3111178313ns6:CostValuation2021-01-3111178313ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2022-01-3111178313ns6:BetweenOneTwoYearsns6:Non-currentFinancialInstruments2021-01-3111178313ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2022-01-3111178313ns6:BetweenTwoFiveYearsns6:Non-currentFinancialInstruments2021-01-3111178313ns6:MoreThanFiveYearsns6:Non-currentFinancialInstruments2022-01-3111178313ns6:MoreThanFiveYearsns6:Non-currentFinancialInstruments2021-01-3111178313ns11:OrdinaryShareClass12022-01-3111178313ns6:RetainedEarningsAccumulatedLosses2021-01-3111178313ns6:RetainedEarningsAccumulatedLosses2021-02-012022-01-31
REGISTERED NUMBER: 11178313 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 January 2022

for

Roost Design & Build Limited

Roost Design & Build Limited (Registered number: 11178313)






Contents of the Financial Statements
for the Year Ended 31 January 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Roost Design & Build Limited

Company Information
for the Year Ended 31 January 2022







DIRECTOR: G J Bracey





REGISTERED OFFICE: Grange Farm
Old Gloucester Road
Winterbourne
Bristol
BS36 1RR





REGISTERED NUMBER: 11178313 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

Roost Design & Build Limited (Registered number: 11178313)

Balance Sheet
31 January 2022

31.1.22 31.1.21
Notes £    £    £    £   
FIXED ASSETS
Investments 4 10 10

CURRENT ASSETS
Stocks 519,841 423,121
Debtors 5 287,106 119,606
Cash at bank 2,358 7,139
809,305 549,866
CREDITORS
Amounts falling due within one year 6 680,649 426,485
NET CURRENT ASSETS 128,656 123,381
TOTAL ASSETS LESS CURRENT LIABILITIES 128,666 123,391

CREDITORS
Amounts falling due after more than one year 7 112,988 128,059
NET ASSETS/(LIABILITIES) 15,678 (4,668 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 15,578 (4,768 )
SHAREHOLDERS' FUNDS 15,678 (4,668 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2022 and were signed by:





G J Bracey - Director


Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements
for the Year Ended 31 January 2022

1. STATUTORY INFORMATION

Roost Design & Build Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2021 - NIL).

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2021
and 31 January 2022 10
NET BOOK VALUE
At 31 January 2022 10
At 31 January 2021 10

Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2022

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.22 31.1.21
£    £   
Other debtors 287,106 119,606

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.22 31.1.21
£    £   
Bank loans and overdrafts 255,533 173,608
Other loans 105,000 105,000
Trade creditors 1,828 -
Tax 3,678 -
Other creditors 21,091 20,000
Directors' current accounts 277,913 114,805
Deferred income 1,050 -
Accrued expenses 14,556 13,072
680,649 426,485

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.22 31.1.21
£    £   
Bank loans - 1-2 years 15,404 -
Bank loans - 2-5 years 39,547 66,626
Bank loans more 5 yr by instal 58,037 61,433
112,988 128,059

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 58,037 61,433

8. SECURED DEBTS

Bank loans to the value of £325,187 are secured against the companies assets.

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.1.22 31.1.21
value: £    £   
100 Ordinary £1 100 100

Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2022

10. RESERVES
Retained
earnings
£   

At 1 February 2021 (4,768 )
Profit for the year 20,346
At 31 January 2022 15,578