2022-03-012023-02-282023-02-28false09456984Risk, Operations, Assurance & Resilience (ROAR) Consultancy 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Risk, Operations, Assurance & Resilience (ROAR) Consultancy Ltd

Registered Number
09456984
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

Risk, Operations, Assurance & Resilience (ROAR) Consultancy Ltd
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

Higgins, Bernie Francis

Registered Address

Inverbrae Flat 3
2 Oak Hill
Surbiton
KT6 6DY

Registered Number

09456984 (England and Wales)
Risk, Operations, Assurance & Resilience (ROAR) Consultancy Ltd
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,8362,448
1,8362,448
Current assets
Debtors77423,447
Cash at bank and on hand17,73617,872
18,47821,319
Creditors amounts falling due within one year8(10,834)(10,745)
Net current assets (liabilities)7,64410,574
Total assets less current liabilities9,48013,022
Creditors amounts falling due after one year9(9,125)(12,520)
Provisions for liabilities10(349)(465)
Net assets637
Capital and reserves
Called up share capital33
Profit and loss account334
Shareholders' funds637
The financial statements were approved and authorised for issue by the Director on 17 November 2023, and are signed on its behalf by:
Higgins, Bernie Francis
Director
Registered Company No. 09456984
Risk, Operations, Assurance & Resilience (ROAR) Consultancy 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
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
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.
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.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 March 226,5156,515
At 28 February 236,5156,515
Depreciation and impairment
At 01 March 224,0674,067
Charge for year612612
At 28 February 234,6794,679
Net book value
At 28 February 231,8361,836
At 28 February 222,4482,448
6.Description of nature of transactions and balances with related parties
The company has taken advantage of the exemption under FRS 102 1AC.35 whereby particulars need not be given for related party transactions concluded under normal market conditions, or transactions entered into between two or more members of a group, provided that any subsidiary which is party to the transactions is wholly-owned by such a member.
7.Debtors

2023

2022

££
Trade debtors / trade receivables-3,447
Other debtors742-
Total7423,447
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables-296
Bank borrowings and overdrafts3,7674,046
Taxation and social security7,0676,403
Total10,83410,745
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts9,12512,520
Total9,12512,520
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)349465
Total349465