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REGISTERED NUMBER: 11921726 (England and Wales)















ROLY POLY EATS LTD

Unaudited Financial Statements for the Year Ended 31 March 2023






ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)






Contents of the Financial Statements
for the year ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3 to 4

Notes to the Financial Statements 5 to 7


ROLY POLY EATS LTD

Company Information
for the year ended 31 March 2023







Director: D E Lusted





Registered office: First Floor
Saggar House
Princes Drive
Worcester
Worcestershire
WR1 2PG





Registered number: 11921726 (England and Wales)





Accountants: Haines Watts South East LLP
5-6 Greenfield Crescent
Edgbaston
Birmingham
Surrey
B15 3BE

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Roly Poly Eats Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Roly Poly Eats Ltd for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Roly Poly Eats Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Roly Poly Eats Ltd and state those matters that we have agreed to state to the director of Roly Poly Eats Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roly Poly Eats Ltd and its director for our work or for this report.

It is your duty to ensure that Roly Poly Eats Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Roly Poly Eats Ltd. You consider that Roly Poly Eats Ltd 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 financial statements of Roly Poly Eats Ltd. 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 financial statements.






Haines Watts South East LLP
5-6 Greenfield Crescent
Edgbaston
Birmingham
Surrey
B15 3BE


Date: .............................................

ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)

Balance Sheet
31 March 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 1,400 1,733
Tangible assets 5 128,349 80,206
129,749 81,939

Current assets
Stocks 6 - 875
Debtors 7 - 248
Cash at bank 152,101 153,181
152,101 154,304
Creditors
Amounts falling due within one year 8 189,077 116,209
Net current (liabilities)/assets (36,976 ) 38,095
Total assets less current liabilities 92,773 120,034

Creditors
Amounts falling due after more than one
year

9

(35,741

)

(41,667

)

Provisions for liabilities (24,386 ) (15,239 )
Net assets 32,646 63,128

Capital and reserves
Called up share capital 1 1
Retained earnings 32,645 63,127
Shareholders' funds 32,646 63,128

ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)

Balance Sheet - continued
31 March 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 31 August 2023 and were signed by:





D E Lusted - Director


ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)

Notes to the Financial Statements
for the year ended 31 March 2023

1. Statutory information

Roly Poly Eats Ltd 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
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 7 (2022 - 7 ) .

ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

4. Intangible fixed assets
Computer
software
£
Cost
At 1 April 2022
and 31 March 2023 2,400
Amortisation
At 1 April 2022 667
Amortisation for year 333
At 31 March 2023 1,000
Net book value
At 31 March 2023 1,400
At 31 March 2022 1,733

5. Tangible fixed assets
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
Cost
At 1 April 2022 110,859 10,200 3,623 124,682
Additions 11,172 105,953 - 117,125
Disposals (32,627 ) - (3,623 ) (36,250 )
At 31 March 2023 89,404 116,153 - 205,557
Depreciation
At 1 April 2022 39,367 3,525 1,584 44,476
Charge for year 14,682 28,157 - 42,839
Eliminated on disposal (8,523 ) - (1,584 ) (10,107 )
At 31 March 2023 45,526 31,682 - 77,208
Net book value
At 31 March 2023 43,878 84,471 - 128,349
At 31 March 2022 71,492 6,675 2,039 80,206

6. Stocks
2023 2022
£ £
Stocks - 875

7. Debtors: amounts falling due within one year
2023 2022
£ £
Other debtors - 248

ROLY POLY EATS LTD (REGISTERED NUMBER: 11921726)

Notes to the Financial Statements - continued
for the year ended 31 March 2023

8. Creditors: amounts falling due within one year
2023 2022
£ £
Bank loans and overdrafts (see note 10) 5,000 5,000
Trade creditors 10,872 31,636
Amounts owed to group undertakings 139,620 63,022
Tax 3,931 6,931
Social security and other taxes 1,691 -
VAT 1,722 6,537
Other creditors 33 95
Directors' current accounts 21,913 693
Accrued expenses 4,295 2,295
189,077 116,209

9. Creditors: amounts falling due after more than one year
2023 2022
£ £
Bank loans (see note 10) 35,741 41,667

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 35,741 41,667

10. Loans

An analysis of the maturity of loans is given below:

2023 2022
£ £
Amounts falling due within one year or on demand:
Bank loans 5,000 5,000

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 35,741 41,667