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Registered number: 11375336
Roukin Brig Ltd
Financial Statements
For The Year Ended 31 May 2023
Tax Plus Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11375336
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 47,918 44,483
47,918 44,483
CURRENT ASSETS
Stocks 5 12,018 10,592
Debtors 6 55,611 70,617
Cash at bank and in hand 88,855 123,374
156,484 204,583
Creditors: Amounts Falling Due Within One Year 7 (118,116 ) (86,565 )
NET CURRENT ASSETS (LIABILITIES) 38,368 118,018
TOTAL ASSETS LESS CURRENT LIABILITIES 86,286 162,501
Creditors: Amounts Falling Due After More Than One Year 8 (81,111 ) (100,778 )
NET ASSETS 5,175 61,723
CAPITAL AND RESERVES
Called up share capital 9 102 100
Profit and Loss Account 5,073 61,623
SHAREHOLDERS' FUNDS 5,175 61,723
Page 1
Page 2
For the year ending 31 May 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr William Gallie
Director
Mr William Gallie
Director
18/08/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roukin Brig Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11375336 . The registered office is 10 Bolton Road West, Ramsbottom, Bury , Lancashire, BL0 9ND.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 20% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 35 34
35 34
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 545 72,797 9,942 83,284
Additions 1,969 246 11,185 13,400
As at 31 May 2023 2,514 73,043 21,127 96,684
Depreciation
As at 1 June 2022 79 35,897 2,825 38,801
Provided during the period 181 7,384 2,400 9,965
As at 31 May 2023 260 43,281 5,225 48,766
Net Book Value
As at 31 May 2023 2,254 29,762 15,902 47,918
As at 1 June 2022 466 36,900 7,117 44,483
5. Stocks
2023 2022
£ £
Finished goods 12,018 10,592
12,018 10,592
6. Debtors
2023 2022
£ £
Due within one year
Amounts owed by group undertakings 55,611 70,617
55,611 70,617
Included within debtors is £55,611 (2022 - £60,902) owed to Gallie Inns Limited as an intercompany loan. The company is related via common directorship.
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 18,682 16,999
Bank loans and overdrafts 22,667 22,667
Corporation tax 2,589 17,062
Other taxes and social security - 239
VAT 37,405 29,151
Accruals and deferred income 32,000 -
Directors' loan accounts 3,846 447
Amounts owed to group undertakings 927 -
118,116 86,565
Included within creditors is £927 (2022 - £0) owed to Gallie Holdings Limited as an intercompany loan. The company is related via common directorship.
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 81,111 100,778
81,111 100,778
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 100
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