IRIS Accounts Production v23.3.0.418 OC404290 designated member designated member 28.2.22 27.2.23 27.2.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC4042902022-02-27OC4042902023-02-27OC4042902022-02-282023-02-27OC4042902021-02-28OC4042902021-03-012022-02-27OC4042902022-02-27OC404290ns10:Originalns15:EnglandWales2022-02-282023-02-27OC404290ns14:PoundSterlingns10:Original2022-02-282023-02-27OC404290ns10:Originalns10:Director12022-02-282023-02-27OC404290ns10:Original2022-02-282023-02-27OC404290ns10:Originalns10:Director22022-02-282023-02-27OC404290ns10:Original2023-02-27OC404290ns10:Originalns10:LimitedLiabilityPartnershipLLP2022-02-282023-02-27OC404290ns10:Originalns10:SmallEntities2022-02-282023-02-27OC404290ns10:Originalns10:AuditExempt-NoAccountantsReport2022-02-282023-02-27OC404290ns10:SmallCompaniesRegimeForAccountsns10:Original2022-02-282023-02-27OC404290ns10:LimitedLiabilityPartnershipsSORPns10:Original2022-02-282023-02-27OC404290ns10:Originalns10:FullAccounts2022-02-282023-02-27OC404290ns10:Originalns10:Director32022-02-282023-02-27OC404290ns10:Originalns10:RegisteredOffice2022-02-282023-02-27OC404290ns10:Original2022-02-27OC404290ns10:Originalns5:CurrentFinancialInstruments2023-02-27OC404290ns10:Originalns5:CurrentFinancialInstruments2022-02-27OC404290ns10:Originalns5:ComputerEquipment2022-02-282023-02-27OC404290ns10:Original2021-03-012022-02-27OC404290ns10:Originalns5:ComputerEquipment2022-02-27OC404290ns10:Originalns5:ComputerEquipment2023-02-27OC404290ns10:Originalns5:ComputerEquipment2022-02-27OC404290ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-27OC404290ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-27
REGISTERED NUMBER: OC404290 (England and Wales)

































Unaudited Financial Statements

For The Year Ended

27 February 2023

for

ROOF ANALYTICS LLP

ROOF ANALYTICS LLP (REGISTERED NUMBER: OC404290)






Contents of the Financial Statements
For The Year Ended 27 February 2023




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ROOF ANALYTICS LLP

General Information
For The Year Ended 27 February 2023







DESIGNATED MEMBERS: Mr S J Lennon
Mr J R Lennon
Mrs F Lennon





REGISTERED OFFICE: Unit 21 Adlington Court
Birchwood
Warrington
Cheshire
WA3 6PL





REGISTERED NUMBER: OC404290 (England and Wales)





ACCOUNTANTS: Leavitt Walmsley Associates Limited
Chartered Certified Accountants
8 Eastway
Sale
Cheshire
M33 4DX

ROOF ANALYTICS LLP (REGISTERED NUMBER: OC404290)

Balance Sheet
27 February 2023

27.2.23 27.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 221 464

CURRENT ASSETS
Debtors 5 62,676 71,909
Cash at bank 29,970 16
92,646 71,925
CREDITORS
Amounts falling due within one year 6 92,867 72,389
NET CURRENT LIABILITIES (221 ) (464 )
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET LIABILITIES ATTRIBUTABLE TO
MEMBERS

-

-

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

TOTAL MEMBERS' INTERESTS
Amounts due from members 5 (59,854 ) (71,909 )

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 27 February 2023.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16 November 2023 and were signed by:





Mr S J Lennon - Designated member

ROOF ANALYTICS LLP (REGISTERED NUMBER: OC404290)

Notes to the Financial Statements
For The Year Ended 27 February 2023

1. STATUTORY INFORMATION

Roof Analytics LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including 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.

The partnership's policy of revenue recognition is to recognise a sale when the contractual obligations to the customer have been fulfilled. For contracts where obligations to the customer have not been fulfilled, but have been invoiced the sale is recognised within deferred income in current liabilities until such time a right to consideration arises.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs which are directly attributable in bringing the asset to its location and condition so that it is capable of operating in the manner intended by management.

Profits and losses on the disposal of fixed assets are included in the calculation of profit for the year.

The directors assess the company's tangible assets for evidence of impairment at each reporting date. Where there are indicators of impairment, the directors calculate recoverable amount of the asset(s) and compare this with the carrying amount. If recoverable amount is lower than carrying amount, the asset is written down to recoverable amount by way of an impairment loss which is recognised in profit or loss for the year. Impairment losses are reversed when there is evidence that the reasons giving rise to the original impairment loss have ceased to apply. Impairment losses are reversed through profit and loss, but only to the extent that the reversal does not increase the carrying amount of the asset to the amount which would have been stated, net of depreciation, had no impairment loss been recognised.

ROOF ANALYTICS LLP (REGISTERED NUMBER: OC404290)

Notes to the Financial Statements - continued
For The Year Ended 27 February 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit or loss. All other investments are subsequently measured at cost less impairment.

Debtors and creditors which fall due within one year are recorded in the financial statements at transaction price and subsequently measured at amortised cost. If the effects of the time value of money are immaterial, they are measured at cost (less impairment for trade debtors). Debtors are reviewed for impairment at each reporting date and any impairments are recorded in profit or loss and shown within administrative expenses when there is objective evidence that a debtor is impaired. Objective evidence that a debtor is impaired arises when the customer is unable to settle amounts owing to the company or the customer becomes bankrupt.

Debtors do not carry interest and are stated at their nominal value.

Trade creditors are not interest-bearing and are stated at their nominal value.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

Financial instruments
Financial Instruments are classified and accounted for according to the substance of the transaction as either a financial asset, liability or equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after all liabilities have been deducted.

3. EMPLOYEE INFORMATION

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 28 February 2022
and 27 February 2023 968
DEPRECIATION
At 28 February 2022 504
Charge for year 243
At 27 February 2023 747
NET BOOK VALUE
At 27 February 2023 221
At 27 February 2022 464

ROOF ANALYTICS LLP (REGISTERED NUMBER: OC404290)

Notes to the Financial Statements - continued
For The Year Ended 27 February 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.2.23 27.2.22
£    £   
Trade debtors 2,328 -
Amounts due from members 59,854 71,909
Prepayments 494 -
62,676 71,909

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
27.2.23 27.2.22
£    £   
Trade creditors 841 105
VAT 722 -
Other creditors 90,669 71,684
Accruals and deferred income - 600
Accrued expenses 635 -
92,867 72,389