2023-01-012023-12-312023-12-31false06317347ROUF HOMES 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ROUF HOMES LTD

Registered Number
06317347
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

ROUF HOMES LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

ROUF, Belal

Registered Address

Nessa House, Mill Lane
Thetford
Norfolk
IP24 3BZ

Registered Number

06317347 (England and Wales)
ROUF HOMES LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3378,164278,437
Investments4-49,900
378,164328,337
Current assets
Stocks5-2,600,000
Debtors1,061,08537,959
Cash at bank and on hand25,3697,243
1,086,4542,645,202
Creditors amounts falling due within one year6(413,556)(288,234)
Net current assets (liabilities)672,8982,356,968
Total assets less current liabilities1,051,0622,685,305
Creditors amounts falling due after one year7(2,239,939)(3,740,196)
Net assets(1,188,877)(1,054,891)
Capital and reserves
Called up share capital11
Profit and loss account(1,188,878)(1,054,892)
Shareholders' funds(1,188,877)(1,054,891)
The financial statements were approved and authorised for issue by the Director on 17 September 2024, and are signed on its behalf by:
ROUF, Belal
Director
Registered Company No. 06317347
ROUF HOMES LTD
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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 January 23180,92668,00096,8094,939350,674
Additions--130,1092,139132,248
At 31 December 23180,92668,000226,9187,078482,922
Depreciation and impairment
At 01 January 23-58,92310,0843,23072,237
Charge for year-2,26929,81343932,521
At 31 December 23-61,19239,8973,669104,758
Net book value
At 31 December 23180,9266,808187,0213,409378,164
At 31 December 22180,9269,07786,7251,709278,437
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 January 2349,90049,900
Disposals(49,900)(49,900)
Net book value
At 31 December 23--
At 31 December 2249,90049,900

Notes

1Other investments other than loans
5.Stocks

2023

2022

££
Other stocks-2,600,000
Total-2,600,000
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables199,11670,817
Bank borrowings and overdrafts173,525215,179
Taxation and social security565738
Finance lease and HP contracts39,031-
Accrued liabilities and deferred income1,3191,500
Total413,556288,234
7.Creditors: amounts due after one year

2023

2022

££
Trade creditors / trade payables-1,573,772
Bank borrowings and overdrafts255,295273,279
Other creditors1,984,6441,893,145
Total2,239,9393,740,196
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts139,11796,546