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REGISTERED NUMBER: 04377793 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

ROSCOE DEVELOPMENT MANAGEMENT LIMITED

ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROSCOE DEVELOPMENT MANAGEMENT LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2023







DIRECTORS: C M Hibbert
M Brady
D J Gent





REGISTERED OFFICE: Quayside House
Furnival Road
Sheffield
South Yorkshire
S4 7YA





REGISTERED NUMBER: 04377793 (England and Wales)

ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)

BALANCE SHEET
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
CALLED UP SHARE CAPITAL NOT PAID 50 50

FIXED ASSETS
Tangible assets 5 68,736 29,654
68,786 29,704

CURRENT ASSETS
Debtors 6 1,122,505 836,477
Cash at bank 421,534 388,704
1,544,039 1,225,181
CREDITORS
Amounts falling due within one year 7 791,825 614,052
NET CURRENT ASSETS 752,214 611,129
TOTAL ASSETS LESS CURRENT
LIABILITIES

821,000

640,833

PROVISIONS FOR LIABILITIES 14,628 3,345
NET ASSETS 806,372 637,488

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 806,172 637,288
SHAREHOLDERS' FUNDS 806,372 637,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)

BALANCE SHEET - continued
31 December 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





C M Hibbert - Director


ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Roscoe Development Management Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


All monetary values stated within these financial statements are rounded to the nearest £.

The address of the principal place of business is 1a Brewery Place, Brewery Wharf, Leeds, LS10 1NE

2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared on a going concern basis under the historical cost convention.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised when the company has been judged to have achieved the right to consideration resulting from a level of completed performance under individual contracts but only to the extent that the outcome of such contracts can be assessed with reasonable certainty.

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 cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

3. ACCOUNTING POLICIES - continued
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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 17 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 139,729
Additions 59,674
At 31 December 2023 199,403
DEPRECIATION
At 1 January 2023 110,075
Charge for year 20,592
At 31 December 2023 130,667
NET BOOK VALUE
At 31 December 2023 68,736
At 31 December 2022 29,654

ROSCOE DEVELOPMENT MANAGEMENT LIMITED (REGISTERED NUMBER: 04377793)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,017,339 773,130
Other debtors 105,166 63,347
1,122,505 836,477

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 142,233 69,118
Taxation and social security 592,853 353,675
Other creditors 56,739 191,259
791,825 614,052

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary C Shares £1.00 2 -

Allotted and issued:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
194 Ordinary A shares £1.00 194 194
4 Ordinary B shares £1.00 4 6
198 200

The ordinary A shares of £194 have been allotted and called up, £146 has been fully paid and £48 has not been fully paid.

The ordinary B shares of £4 have been allotted and called up, £2 has been fully paid and £2 has not been fully paid.

The ordinary C shares of £2 have been allotted and called up, £2 has been fully paid.

9. RELATED PARTY DISCLOSURES

Transactions between the company and all related parties are concluded in each and every case under normal market conditions.

The ultimate controlling party is C M Hibbert.