IRIS Accounts Production v24.1.0.578 11178313 director 1.2.23 31.1.24 31.1.24 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh111783132023-01-31111783132024-01-31111783132023-02-012024-01-31111783132022-01-31111783132022-02-012023-01-31111783132023-01-3111178313ns15:EnglandWales2023-02-012024-01-3111178313ns14:PoundSterling2023-02-012024-01-3111178313ns10:Director12023-02-012024-01-3111178313ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3111178313ns10:SmallEntities2023-02-012024-01-3111178313ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3111178313ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3111178313ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3111178313ns10:FullAccounts2023-02-012024-01-3111178313ns10:OrdinaryShareClass12023-02-012024-01-3111178313ns10:RegisteredOffice2023-02-012024-01-3111178313ns5:CurrentFinancialInstruments2024-01-3111178313ns5:CurrentFinancialInstruments2023-01-3111178313ns5:Non-currentFinancialInstruments2024-01-3111178313ns5:Non-currentFinancialInstruments2023-01-3111178313ns5:ShareCapital2024-01-3111178313ns5:ShareCapital2023-01-3111178313ns5:RetainedEarningsAccumulatedLosses2024-01-3111178313ns5:RetainedEarningsAccumulatedLosses2023-01-3111178313ns5:CostValuation2023-01-3111178313ns5:AdditionsToInvestments2024-01-3111178313ns5:CostValuation2024-01-3111178313ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3111178313ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3111178313ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-01-3111178313ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-01-3111178313ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-01-3111178313ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-01-3111178313ns10:OrdinaryShareClass12024-01-3111178313ns5:RetainedEarningsAccumulatedLosses2023-01-3111178313ns5:RetainedEarningsAccumulatedLosses2023-02-012024-01-31
REGISTERED NUMBER: 11178313 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 January 2024

for

Roost Design & Build Limited

Roost Design & Build Limited (Registered number: 11178313)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roost Design & Build Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mr Geoffrey Jonathan Bracey





REGISTERED OFFICE: Grange Farm
Old Gloucester Road
Winterbourne
Bristol
BS36 1RR





REGISTERED NUMBER: 11178313 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

Roost Design & Build Limited (Registered number: 11178313)

Balance Sheet
31 January 2024

31.1.24 31.1.23
as restated
Notes £    £    £    £   
FIXED ASSETS
Investments 4 45 20
Investment property 5 125,000 125,000
125,045 125,020

CURRENT ASSETS
Debtors 6 252,600 419,069
Cash at bank 8,215 75,734
260,815 494,803
CREDITORS
Amounts falling due within one year 7 274,093 484,873
NET CURRENT (LIABILITIES)/ASSETS (13,278 ) 9,930
TOTAL ASSETS LESS CURRENT LIABILITIES 111,767 134,950

CREDITORS
Amounts falling due after more than one year 8 68,876 83,293
NET ASSETS 42,891 51,657

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 11 42,791 51,557
SHAREHOLDERS' FUNDS 42,891 51,657

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.

Roost Design & Build Limited (Registered number: 11178313)

Balance Sheet - 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 July 2024 and were signed by:





Mr Geoffrey Jonathan Bracey - Director


Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Roost Design & Build 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

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

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 February 2023 20
Additions 25
At 31 January 2024 45
NET BOOK VALUE
At 31 January 2024 45
At 31 January 2023 20

Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2023
and 31 January 2024 125,000
NET BOOK VALUE
At 31 January 2024 125,000
At 31 January 2023 125,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
as restated
£    £   
Other debtors 252,147 419,069
Prepayments 453 -
252,600 419,069

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
as restated
£    £   
Bank loans and overdrafts (see note 9) 14,918 15,465
Trade creditors - 613
Tax - 12,117
Other creditors 25 19,719
Directors' current accounts 257,626 435,265
Accrued expenses 1,524 1,694
274,093 484,873

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
as restated
£    £   
Bank loans (see note 9) 68,876 83,293

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 39,696 40,508

Roost Design & Build Limited (Registered number: 11178313)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

9. LOANS

An analysis of the maturity of loans is given below:

31.1.24 31.1.23
as restated
£    £   
Amounts falling due within one year or on demand:
Bank loans 14,918 15,465

Amounts falling due between one and two years:
Bank loans - 1-2 years 14,925 15,465

Amounts falling due between two and five years:
Bank loans - 2-5 years 14,255 27,320

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 39,696 40,508

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: as restated
£    £   
100 Ordinary £1 100 100

11. RESERVES
Retained
earnings
£   

At 1 February 2023 51,557
Deficit for the year (8,766 )
At 31 January 2024 42,791

12. RELATED PARTY DISCLOSURES

Transactions with related parties were at an arms length basis.