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REGISTERED NUMBER: 09937171 (England and Wales)















Abridged Unaudited Financial Statements for the Year Ended 31 January 2024

for

ROQ Customs Limited

ROQ Customs Limited (Registered number: 09937171)






Contents of the Financial Statements
for the year ended 31 January 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


ROQ Customs Limited

Company Information
for the year ended 31 January 2024







DIRECTOR: M Nicholson





REGISTERED OFFICE: 22 Silverthorne Close
Stalybridge
Cheshire
SK15 2DQ





REGISTERED NUMBER: 09937171 (England and Wales)





ACCOUNTANTS: S & A Buckley Limited
22 Silverthorne Close
Stalybridge
Cheshire
SK15 2DQ

ROQ Customs Limited (Registered number: 09937171)

Abridged Statement of Financial Position
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,764 11,016

CURRENT ASSETS
Stocks 730 535
Debtors 6,489 15,555
Cash at bank and in hand 23,894 2,349
31,113 18,439
CREDITORS
Amounts falling due within one year 20,399 24,599
NET CURRENT ASSETS/(LIABILITIES) 10,714 (6,160 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,478

4,856

PROVISIONS FOR LIABILITIES 1,665 934
NET ASSETS 17,813 3,922

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 17,812 3,921
SHAREHOLDERS' FUNDS 17,813 3,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

ROQ Customs Limited (Registered number: 09937171)

Abridged Statement of Financial Position - continued
31 January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 26 June 2024 and were signed by:





M Nicholson - Director


ROQ Customs Limited (Registered number: 09937171)

Notes to the Financial Statements
for the year ended 31 January 2024

1. STATUTORY INFORMATION

ROQ Customs 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 33% on reducing balance and 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

ROQ Customs Limited (Registered number: 09937171)

Notes to the Financial Statements - continued
for the year ended 31 January 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2023 24,644
Additions 749
At 31 January 2024 25,393
DEPRECIATION
At 1 February 2023 13,628
Charge for year 3,001
At 31 January 2024 16,629
NET BOOK VALUE
At 31 January 2024 8,764
At 31 January 2023 11,016

5. RELATED PARTY DISCLOSURES

During the year, total dividends of £2,000 were paid to the directors .

6. ULTIMATE CONTROLLING PARTY

The controlling party is M Nicholson.