Registered number
06551495
Roger Moore Bespoke Kitchens Limited
Filleted Accounts
31 March 2024
Roger Moore Bespoke Kitchens Limited
Registered number: 06551495
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 10,518 13,859
Current assets
Stocks 1,000 1,000
Debtors 4 881 923
Cash at bank and in hand 146,769 140,865
148,650 142,788
Creditors: amounts falling due within one year 5 (15,008) (16,923)
Net current assets 133,642 125,865
Net assets 144,160 139,724
Capital and reserves
Called up share capital 1 1
Profit and loss account 144,159 139,723
Shareholder's funds 144,160 139,724
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr R Moore
Director
Approved by the board on 30 July 2024
Roger Moore Bespoke Kitchens Limited
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
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
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Plant and machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
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 recognised at transaction price including any transaction costs.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 April 2023 18,092 26,995 45,087
At 31 March 2024 18,092 26,995 45,087
Depreciation
At 1 April 2023 15,622 15,606 31,228
Charge for the year 494 2,847 3,341
At 31 March 2024 16,116 18,453 34,569
Net book value
At 31 March 2024 1,976 8,542 10,518
At 31 March 2023 2,470 11,389 13,859
4 Debtors 2024 2023
£ £
Trade debtors 46 -
Other debtors 835 923
881 923
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 2,530 4,206
Taxation and social security costs 9,015 10,549
Other creditors 3,463 2,168
15,008 16,923
6 Other information
Roger Moore Bespoke Kitchens Limited is a private company limited by shares and incorporated in England. Its registered office is:
255 Poulton Road
Wallasey
CH44 4BT
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