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REGISTERED NUMBER: 12134152 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2024

FOR

ROAR CONSULT LTD

ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROAR CONSULT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTOR: Mrs M A Cook





REGISTERED OFFICE: Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY





REGISTERED NUMBER: 12134152 (England and Wales)





ACCOUNTANTS: Ainsworths Limited
Charter House
Stansfield Street
Nelson
Lancashire
BB9 9XY

ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

BALANCE SHEET
31ST MAY 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,805 3,897

CURRENT ASSETS
Stocks 34,000 13,582
Debtors 5 26,328 45,996
Cash at bank - 1,637
60,328 61,215
CREDITORS
Amounts falling due within one year 6 45,337 46,409
NET CURRENT ASSETS 14,991 14,806
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,796

18,703

CREDITORS
Amounts falling due after more than one
year

7

16,667

18,542
NET ASSETS 129 161

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 29 61
129 161

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

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

The director acknowledges her 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.

ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

BALANCE SHEET - continued
31ST MAY 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 27th August 2024 and were signed by:





Mrs M A Cook - Director


ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024


1. STATUTORY INFORMATION

Roar Consult Ltd 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 cost and 15% 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 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 2 (2023 - 4 ) .

ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023
and 31st May 2024 10,375
DEPRECIATION
At 1st June 2023 6,478
Charge for year 2,092
At 31st May 2024 8,570
NET BOOK VALUE
At 31st May 2024 1,805
At 31st May 2023 3,897

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 3,230 28,176
Other debtors 23,098 17,820
26,328 45,996

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 18,929 8,630
Taxation and social security 11,418 10,778
Other creditors 14,990 27,001
45,337 46,409

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 16,667 18,542

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,667 8,542

ROAR CONSULT LTD (REGISTERED NUMBER: 12134152)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2024


8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2024 and 31st May 2023:

31.5.24 31.5.23
£    £   
Mrs M A Cook
Balance outstanding at start of year 17,820 -
Amounts advanced 58,672 80,357
Amounts repaid (53,394 ) (62,537 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,098 17,820