2023-01-012023-12-312023-12-31false10934421ROAST (PRESTON) LIMITED2024-08-2747290iso4217:GBPxbrli:pure109344212023-01-01109344212023-12-31109344212023-01-012023-12-31109344212022-01-01109344212022-12-31109344212022-01-012022-12-3110934421bus:SmallEntities2023-01-012023-12-3110934421bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3110934421bus:AbridgedAccounts2023-01-012023-12-3110934421bus:PrivateLimitedCompanyLtd2023-01-012023-12-3110934421core:WithinOneYear2023-12-3110934421core:AfterOneYear2023-12-3110934421core:WithinOneYear2022-12-3110934421core:AfterOneYear2022-12-3110934421core:ShareCapital2023-12-3110934421core:SharePremium2023-12-3110934421core:RevaluationReserve2023-12-3110934421core:OtherReservesSubtotal2023-12-3110934421core:RetainedEarningsAccumulatedLosses2023-12-3110934421core:ShareCapital2022-12-3110934421core:SharePremium2022-12-3110934421core:RevaluationReserve2022-12-3110934421core:OtherReservesSubtotal2022-12-3110934421core:RetainedEarningsAccumulatedLosses2022-12-3110934421core:LandBuildings2023-12-3110934421core:PlantMachinery2023-12-3110934421core:Vehicles2023-12-3110934421core:FurnitureFittings2023-12-3110934421core:OfficeEquipment2023-12-3110934421core:NetGoodwill2023-12-3110934421core:IntangibleAssetsOtherThanGoodwill2023-12-3110934421core:ListedExchangeTraded2023-12-3110934421core:UnlistedNon-exchangeTraded2023-12-3110934421core:LandBuildings2022-12-3110934421core:PlantMachinery2022-12-3110934421core:Vehicles2022-12-3110934421core:FurnitureFittings2022-12-3110934421core:OfficeEquipment2022-12-3110934421core:NetGoodwill2022-12-3110934421core:IntangibleAssetsOtherThanGoodwill2022-12-3110934421core:ListedExchangeTraded2022-12-3110934421core:UnlistedNon-exchangeTraded2022-12-3110934421core:LandBuildings2023-01-012023-12-3110934421core:PlantMachinery2023-01-012023-12-3110934421core:Vehicles2023-01-012023-12-3110934421core:FurnitureFittings2023-01-012023-12-3110934421core:OfficeEquipment2023-01-012023-12-3110934421core:NetGoodwill2023-01-012023-12-3110934421core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110934421core:ListedExchangeTraded2023-01-012023-12-3110934421core:UnlistedNon-exchangeTraded2023-01-012023-12-3110934421core:MoreThanFiveYears2023-01-012023-12-3110934421core:Non-currentFinancialInstruments2023-12-3110934421core:Non-currentFinancialInstruments2022-12-3110934421dpl:CostSales2023-01-012023-12-3110934421dpl:DistributionCosts2023-01-012023-12-3110934421core:LandBuildings2023-01-012023-12-3110934421core:PlantMachinery2023-01-012023-12-3110934421core:Vehicles2023-01-012023-12-3110934421core:FurnitureFittings2023-01-012023-12-3110934421core:OfficeEquipment2023-01-012023-12-3110934421dpl:AdministrativeExpenses2023-01-012023-12-3110934421core:NetGoodwill2023-01-012023-12-3110934421core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3110934421dpl:GroupUndertakings2023-01-012023-12-3110934421dpl:ParticipatingInterests2023-01-012023-12-3110934421dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3110934421core:ListedExchangeTraded2023-01-012023-12-3110934421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3110934421core:UnlistedNon-exchangeTraded2023-01-012023-12-3110934421dpl:CostSales2022-01-012022-12-3110934421dpl:DistributionCosts2022-01-012022-12-3110934421core:LandBuildings2022-01-012022-12-3110934421core:PlantMachinery2022-01-012022-12-3110934421core:Vehicles2022-01-012022-12-3110934421core:FurnitureFittings2022-01-012022-12-3110934421core:OfficeEquipment2022-01-012022-12-3110934421dpl:AdministrativeExpenses2022-01-012022-12-3110934421core:NetGoodwill2022-01-012022-12-3110934421core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3110934421dpl:GroupUndertakings2022-01-012022-12-3110934421dpl:ParticipatingInterests2022-01-012022-12-3110934421dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3110934421core:ListedExchangeTraded2022-01-012022-12-3110934421dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3110934421core:UnlistedNon-exchangeTraded2022-01-012022-12-3110934421core:NetGoodwill2023-12-3110934421core:IntangibleAssetsOtherThanGoodwill2023-12-3110934421core:LandBuildings2023-12-3110934421core:PlantMachinery2023-12-3110934421core:Vehicles2023-12-3110934421core:FurnitureFittings2023-12-3110934421core:OfficeEquipment2023-12-3110934421core:AfterOneYear2023-12-3110934421core:WithinOneYear2023-12-3110934421core:ListedExchangeTraded2023-12-3110934421core:UnlistedNon-exchangeTraded2023-12-3110934421core:ShareCapital2023-12-3110934421core:SharePremium2023-12-3110934421core:RevaluationReserve2023-12-3110934421core:OtherReservesSubtotal2023-12-3110934421core:RetainedEarningsAccumulatedLosses2023-12-3110934421core:NetGoodwill2022-12-3110934421core:IntangibleAssetsOtherThanGoodwill2022-12-3110934421core:LandBuildings2022-12-3110934421core:PlantMachinery2022-12-3110934421core:Vehicles2022-12-3110934421core:FurnitureFittings2022-12-3110934421core:OfficeEquipment2022-12-3110934421core:AfterOneYear2022-12-3110934421core:WithinOneYear2022-12-3110934421core:L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ROAST (PRESTON) LIMITED

Registered Number
10934421
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

ROAST (PRESTON) LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BANKS, Stephen Michael
PORTER, Stephen Alexander
YATES, Dean

Registered Address

Community House
Badger Street
Bury
BL9 6AD

Registered Number

10934421 (England and Wales)
ROAST (PRESTON) LIMITED
Statement of Financial Position
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3430,774271,076
430,774271,076
Current assets
Stocks68,28240,000
Cash at bank and on hand652,6591,033,712
720,9411,073,712
Creditors amounts falling due within one year4(173,986)(212,902)
Net current assets (liabilities)546,955860,810
Total assets less current liabilities977,7291,131,886
Creditors amounts falling due after one year5(132,356)(467,418)
Net assets845,373664,468
Capital and reserves
Called up share capital1,4281,428
Profit and loss account843,945663,040
Shareholders' funds845,373664,468
The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2024, and are signed on its behalf by:
YATES, Dean
Director
Registered Company No. 10934421
ROAST (PRESTON) LIMITED
Notes to the Financial Statements
for the year ended 31 December 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)Straight line (years)
Plant and machinery20-
Fixtures and fittings207
Vehicles20-
Office Equipment20-
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year7666
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 23514,571
Additions238,486
At 31 December 23739,350
Depreciation and impairment
At 01 January 23243,494
Charge for year78,789
At 31 December 23308,577
Net book value
At 31 December 23430,774
At 31 December 22271,076
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables22,26828,976
Taxation and social security151,718183,926
Total173,986212,902
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.
5.Creditors: amounts due after one year

2023

2022

££
Other creditors132,356467,418
Total132,356467,418