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REGISTERED NUMBER: 04581566 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

HOMEROOST LIMITED

HOMEROOST LIMITED (REGISTERED NUMBER: 04581566)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HOMEROOST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







Director: Mr A Casey





Secretary: Vistra Cosec Limited





Registered office: Suite 1, 7th Floor
50 Broadway
London
SW1H 0BL





Registered number: 04581566 (England and Wales)





Accountants: Vistra Trust Company Limited
First Floor, Templeback
10 Temple back
Bristol
BS1 6FL

HOMEROOST LIMITED (REGISTERED NUMBER: 04581566)

BALANCE SHEET
31 DECEMBER 2023

31/12/23 31/12/22
Notes €    €   
FIXED ASSETS
Investments 4 256,356 256,356

CURRENT ASSETS
Debtors 5 881 1,243

CREDITORS
Amounts falling due within one year 6 (134,238 ) (124,371 )
NET CURRENT LIABILITIES (133,357 ) (123,128 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,999

133,228

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 122,997 133,226
122,999 133,228

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 director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2024 and were signed by:





Mr A Casey - Director


HOMEROOST LIMITED (REGISTERED NUMBER: 04581566)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Homeroost 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 company's functional and presentational currency is Euros and the financial statements have been rounded to the nearest Euro (€).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Homeroost Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities
Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Foreign currency translation
The Company is engaged in investment in continental Europe and incurs expenses in Euros, for this reason the financial records are maintained and these financial statements are denominated in that currency. Transactions in currencies other than Euro are translated at the official exchange rate. Monetary assets and liabilities denominated in currencies other than the Euro are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

Fixed asset investments
Investments in subsidiaries are measured at cost less any accumulated impairment losses.

3. EMPLOYEES AND DIRECTORS

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

HOMEROOST LIMITED (REGISTERED NUMBER: 04581566)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. FIXED ASSET INVESTMENTS
Unlisted
investments
€   
Cost
At 1 January 2023
and 31 December 2023 256,356
Net book value
At 31 December 2023 256,356
At 31 December 2022 256,356

The company's investments at the Balance Sheet date in the share capital of companies include the following:

ScanRoost ApS
Registered office: Denmark
Nature of business: Investment & rental
%
Class of shares: holding
Ordinary 100.00

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
€    €   
Other debtors 881 1,243

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
€    €   
Trade creditors - 5,149
Amounts owed to group undertakings 109,681 105,432
Taxation and social security - 631
Other creditors 24,557 13,159
134,238 124,371