2023-01-012023-12-312023-12-31false07364365ROOK TREE BUSINESS SOLUTIONS 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ROOK TREE BUSINESS SOLUTIONS LIMITED

Registered Number
07364365
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

ROOK TREE BUSINESS SOLUTIONS LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

Mrs D L Cave

Registered Address

Green Bank
3a Hitchin Road
Arlesey
SG15 6RP

Registered Number

07364365 (England and Wales)
ROOK TREE BUSINESS SOLUTIONS LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3201372
201372
Current assets
Debtors9,00529,617
Cash at bank and on hand173,623208,270
182,628237,887
Creditors amounts falling due within one year4(20,210)(85,447)
Net current assets (liabilities)162,418152,440
Total assets less current liabilities162,619152,812
Net assets162,619152,812
Capital and reserves
Called up share capital100100
Profit and loss account162,519152,712
Shareholders' funds162,619152,812
The financial statements were approved and authorised for issue by the Director on 21 February 2024, and are signed on its behalf by:
Mrs D L Cave
Director
Registered Company No. 07364365
ROOK TREE BUSINESS SOLUTIONS LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
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
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 233,198
Additions(77)
Revaluations(1)
At 31 December 233,121
Depreciation and impairment
At 01 January 232,826
Charge for year93
At 31 December 232,919
Net book value
At 31 December 23201
At 31 December 22372
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,9889,246
Taxation and social security6,80625,757
Other creditors1,6069,247
Accrued liabilities and deferred income9,81041,197
Total20,21085,447
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.