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REGISTERED NUMBER: 05535689 (England and Wales)















Financial Statements

for the Year Ended 31 August 2023

for

Rookwood Limited

Rookwood Limited (Registered number: 05535689)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Rookwood Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: P B Pinkney
G C Greatbatch





SECRETARY: P B Pinkney





REGISTERED OFFICE: 18 Bridge Street
Andover
Hampshire
SP10 1BH





REGISTERED NUMBER: 05535689 (England and Wales)





ACCOUNTANTS: Barnbrook Sinclair
Chartered Accountants
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Rookwood Limited (Registered number: 05535689)

Statement of Financial Position
31 August 2023

31/8/23 31/8/22
Notes £    £   
FIXED ASSETS
Intangible assets 5 - 11,184
Property, plant and equipment 6 8,098 12,829
Investments 7 1 1
8,099 24,014

CURRENT ASSETS
Debtors 8 8,421 102,000
Cash at bank and in hand 362,707 332,662
371,128 434,662
CREDITORS
Amounts falling due within one year 9 (134,244 ) (158,032 )
NET CURRENT ASSETS 236,884 276,630
TOTAL ASSETS LESS CURRENT
LIABILITIES

244,983

300,644

PROVISIONS FOR LIABILITIES (1,713 ) (2,827 )
NET ASSETS 243,270 297,817

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 243,170 297,717
SHAREHOLDERS' FUNDS 243,270 297,817

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Rookwood Limited (Registered number: 05535689)

Statement of Financial Position - continued
31 August 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 January 2024 and were signed on its behalf by:




G C Greatbatch - Director



P B Pinkney - Director


Rookwood Limited (Registered number: 05535689)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Rookwood 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.

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


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents services provided to customers during the year, net of value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of businesses in 2014 & 2018, is being amortised over their estimated useful life of 5 years each

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.

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 - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Rookwood Limited (Registered number: 05535689)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2022 - 14 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
Cost
At 1 September 2022
and 31 August 2023 466,090
Amortisation
At 1 September 2022 454,906
Charge for year 11,184
At 31 August 2023 466,090
Net book value
At 31 August 2023 -
At 31 August 2022 11,184

6. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
£   
Cost
At 1 September 2022 28,056
Additions 597
At 31 August 2023 28,653
Depreciation
At 1 September 2022 15,227
Charge for year 5,328
At 31 August 2023 20,555
Net book value
At 31 August 2023 8,098
At 31 August 2022 12,829

Rookwood Limited (Registered number: 05535689)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 September 2022
and 31 August 2023 1
Net book value
At 31 August 2023 1
At 31 August 2022 1

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade debtors 599 91,235
Other debtors 7,822 10,765
8,421 102,000

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/23 31/8/22
£    £   
Trade creditors 27,910 25,915
Taxation and social security 42,763 71,316
Other creditors 63,571 60,801
134,244 158,032

10. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31/8/23 31/8/22
£    £   
Within one year 66,354 47,293
Between one and five years 137,500 11,826
203,854 59,119

11. RELATED PARTY DISCLOSURES

Included within other creditors are loans from the directors totalling £56,893 (2022: £49,963). These loans are repayable on demand, there is no interest charged on the loans.