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Company Registration No. 08932018 (England and Wales)
Rooster Dev Ltd Unaudited accounts for the year ended 31 March 2024
Rooster Dev Ltd Unaudited accounts Contents
Page
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Rooster Dev Ltd Company Information for the year ended 31 March 2024
Director
Guilherme Dalla Rosa
Company Number
08932018 (England and Wales)
Registered Office
37 FAIRWAY AVENUE WEST DRAYTON UB7 7AP ENGLAND
Accountants
Tax Return Accountants Ltd 26 Spinning Wheelway Hackbridge Wallington GB SM6 7DS
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Rooster Dev Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,328 
2,399 
Current assets
Debtors
11,400 
- 
Cash at bank and in hand
192,640 
188,086 
204,040 
188,086 
Creditors: amounts falling due within one year
(18,876)
(12,767)
Net current assets
185,164 
175,319 
Net assets
186,492 
177,718 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
186,392 
177,618 
Shareholders' funds
186,492 
177,718 
For the year ending 31 March 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 August 2024 and were signed on its behalf by
Guilherme Dalla Rosa Director Company Registration No. 08932018
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Rooster Dev Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Rooster Dev Ltd is a private company, limited by shares, registered in England and Wales, registration number 08932018. The registered office is 37 FAIRWAY AVENUE, WEST DRAYTON, UB7 7AP, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on straight line
Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of Financial Position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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Rooster Dev Ltd Notes to the Accounts for the year ended 31 March 2024
Going concern
The director acknowledges the latest guidance on going concern. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for a period of twelve months from the date of approval of the financial statements, a trend which they expect to extend beyond this period, and therefore he continues to adopt the going concern basis in preparing the annual financial statements
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2023
10,384 
At 31 March 2024
10,384 
Depreciation
At 1 April 2023
7,985 
Charge for the year
1,071 
At 31 March 2024
9,056 
Net book value
At 31 March 2024
1,328 
At 31 March 2023
2,399 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
11,400 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
16,836 
11,314 
Loans from directors
765 
453 
Accruals
1,275 
1,000 
18,876 
12,767 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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