Company Registration No. 12649036 (England and Wales)
Roper Living Limited
Unaudited accounts
for the year ended 30 April 2024
Roper Living Limited
Company Information
for the year ended 30 April 2024
Directors
Mr Neil David Roper
Mrs Clare Marie Roper
Company Number
12649036 (England and Wales)
Registered Office
Thornsett
Bexton Lane
Knutsford
WA16 9AB
United Kingdom
Accountants
Accounts and Legal Consultants Ltd
Suite 1-3
The Hop Exchange
24 Southwark Street
London
SE1 1TY
Roper Living Limited
Accountants' report
Accountants' report to the board of directors of Roper Living Limited on the preparation of the unaudited statutory accounts for the year ended 30 April 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Roper Living Limited for the year ended
30 April 2024 as set out on pages
5 -
7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Roper Living Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Roper Living Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roper Living Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Roper Living Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Roper Living Limited. You consider that Roper Living Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Roper Living Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Accounts and Legal Consultants Ltd
Suite 1-3
The Hop Exchange
24 Southwark Street
London
SE1 1TY
25 September 2024
Roper Living Limited
Statement of financial position
as at 30 April 2024
Tangible assets
22,234
26,578
Cash at bank and in hand
(11,173)
40,988
Creditors: amounts falling due within one year
(31,954)
(94,213)
Net current assets/(liabilities)
19,333
(17,843)
Total assets less current liabilities
41,567
8,735
Provisions for liabilities
Deferred tax
(4,224)
(5,049)
Called up share capital
100
100
Profit and loss account
37,243
3,586
Shareholders' funds
37,343
3,686
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2024 and were signed on its behalf by
Mr Neil David Roper
Director
Company Registration No. 12649036
Roper Living Limited
Notes to the Accounts
for the year ended 30 April 2024
Roper Living Limited is a private company, limited by shares, registered in England and Wales, registration number 12649036. The registered office is Thornsett, Bexton Lane, Knutsford, WA16 9AB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% Straight Line
Plant & machinery
33% Straight Line
Computer equipment
33% Straight Line
Other tangible fixed assets
N/A
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates.
Roper Living Limited
Notes to the Accounts
for the year ended 30 April 2024
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company has the intensions to continue the business, so the accounts are prepared on the going concerns basis.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 May 2023
38,051
877
1,365
40,293
At 30 April 2024
38,051
877
1,739
40,667
At 1 May 2023
11,881
618
1,216
13,715
Charge for the year
4,271
251
196
4,718
At 30 April 2024
16,152
869
1,412
18,433
At 30 April 2024
21,899
8
327
22,234
At 30 April 2023
26,170
259
149
26,578
Amounts falling due within one year
Trade debtors
57,434
34,175
Accrued income and prepayments
123
112
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
4,284
5,747
Taxes and social security
19,802
18,636
Loans from directors
4,718
68,914
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).