Company Registration No. 8408421 (England and Wales)
ROOFTOP LIVING (UK) LIMITED
Unaudited accounts
for the year ended 28 February 2023
ROOFTOP LIVING (UK) LIMITED
Unaudited accounts
Contents
ROOFTOP LIVING (UK) LIMITED
Company Information
for the year ended 28 February 2023
Director
Anjam Tauheed SHEIKH
Company Number
8408421 (England and Wales)
Registered Office
63 BRUDENELL GROVE
HYDE PARK
LEEDS
LS6 1HR
Accountants
HLA Accountants
21 Hyde Park Road
Leeds
West Yorkshire
LS6 1PY
ROOFTOP LIVING (UK) LIMITED
Statement of financial position
as at 28 February 2023
Tangible assets
15,192
18,214
Cash at bank and in hand
280,699
135,356
Creditors: amounts falling due within one year
(337,127)
(176,705)
Net current liabilities
(56,428)
(16,349)
Total assets less current liabilities
(41,236)
1,865
Creditors: amounts falling due after more than one year
(39,631)
(48,748)
Net liabilities
(80,867)
(46,883)
Called up share capital
1
1
Profit and loss account
(80,868)
(46,884)
Shareholders' funds
(80,867)
(46,883)
For the year ending 28 February 2023 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 21 November 2023 and were signed on its behalf by
Anjam Tauheed SHEIKH
Director
Company Registration No. 8408421
ROOFTOP LIVING (UK) LIMITED
Notes to the Accounts
for the year ended 28 February 2023
ROOFTOP LIVING (UK) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 8408421. The registered office is 63 BRUDENELL GROVE, HYDE PARK, LEEDS, LS6 1HR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15% diminishing balance method.
Computer equipment
20% diminishing balance method.
Government grants, Covid 19
Government grants in relation to job retention scheme are credited to profit and loss account , whereas those in relation to expenditure are charged to profit and loss.
Also, local council grants are received in terms of Covid-19 pandemic are credit to profit and loss account under other operating expenses, whereas all fixed cost against these are debited in the profit and loss account too.
ROOFTOP LIVING (UK) LIMITED
Notes to the Accounts
for the year ended 28 February 2023
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2022
20,215
8,735
28,950
At 28 February 2023
20,215
8,735
28,950
At 1 March 2022
7,800
2,936
10,736
Charge for the year
1,862
1,160
3,022
At 28 February 2023
9,662
4,096
13,758
At 28 February 2023
10,553
4,639
15,192
At 28 February 2022
12,415
5,799
18,214
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2023
2022
Trade creditors
302,539
117,976
Other creditors
30,000
55,000
7
Creditors: amounts falling due after more than one year
2023
2022
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).