2022-12-012023-11-302023-11-30false13113554ROOS LUPUS 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ROOS LUPUS LTD

Registered Number
13113554
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

ROOS LUPUS LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Mrs H S Toynbee
Mr J G Toynbee

Registered Address

Lings Cottage
Great Easton
Dunmow
CM6 2HH

Registered Number

13113554 (England and Wales)
ROOS LUPUS LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property3415,152415,152
415,152415,152
Current assets
Debtors446354
Cash at bank and on hand7200,702
53201,056
Creditors amounts falling due within one year5(106,754)(296,828)
Net current assets (liabilities)(106,701)(95,772)
Total assets less current liabilities308,451319,380
Creditors amounts falling due after one year6(317,535)(317,535)
Net assets(9,084)1,845
Capital and reserves
Called up share capital3030
Profit and loss account(9,114)1,815
Shareholders' funds(9,084)1,845
The financial statements were approved and authorised for issue by the Board of Directors on 23 August 2024, and are signed on its behalf by:
Mr J G Toynbee
Director
Registered Company No. 13113554
ROOS LUPUS LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investment property
Per IAS 40 Investment Properties, Investment properties are initially measured at cost and may be subsequently measured using a fair value model, with changes in the fair value under the fair value model being recognised in profit or loss.
2.Average number of employees

20232022
Average number of employees during the year22
3.Investment property

£
Fair value at 01 December 22415,152
At 30 November 23415,152
4.Debtors: amounts due within one year

2023

2022

££
Other debtors46354
Total46354
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,416428
Taxation and social security-367
Other creditors104,143295,012
Accrued liabilities and deferred income1,1951,021
Total106,754296,828
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts317,535317,535
Total317,535317,535