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Registered Number: 03600920


 

 

 

ROODS LANDFILL LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 June 2024
 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 398,581    1,319,313 
Cash at bank and in hand 62,668    63,699 
461,249    1,383,012 
Creditors: amount falling due within one year 4 (425,799)   (410,586)
Net current assets 35,450    972,426 
 
Total assets less current liabilities 35,450    972,426 
Creditors: amount falling due after more than one year 5 (14,207)   (21,947)
Provisions for liabilities 6   (559,376)
Net assets 21,243    391,103 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 21,241    391,101 
Shareholders' funds 21,243    391,103 
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 06 August 2024 and were signed by:


-------------------------------
D J Venables
Director
1
Statutory Information
Roods Landfill Limited is a private company, limited by shares,  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. 

The presentation currency is £ sterling
1.

Accounting policies

Accounting Policies
Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. 
Basis of preparing the financial statements
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. 
Taxation
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.
Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.
Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).
Leases
At inception the Company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is a finance lease or an operating lease based on the substances of the arrangement.
Operating leases
Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Debtors
Short term debtors are measured at transaction price, less any impairment.
Creditors
Short term creditors are measured at the transaction price
Provisions for liabilities
Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.
Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.


2.

Average number of employees

Average number of employees during the period was 1 (2023 : 1).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 144,368    97,233 
Prepayments & Accrued Income 35,810    35,810 
Other Debtors 218,403    1,185,254 
PAYE & Social Security   1,016 
398,581    1,319,313 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 20,642    12,477 
Bank Loans & Overdrafts 9,960    9,720 
Corporation Tax 10,382    10,382 
Accrued Expenses 241,427    241,427 
Other Creditors 104,277    114,472 
VAT 39,111    22,108 
425,799    410,586 

5.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 14,207    21,947 
14,207    21,947 

6.

Provisions for liabilities

2024
£
  2023
£
Other Provisions   559,376 
  559,376 

2