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REGISTERED NUMBER: 01413656 (England and Wales)












ROACH MANUFACTURING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROACH MANUFACTURING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTORS: K R Roach
S K Roach





REGISTERED OFFICE: The Cottage
Whitemoor Lane
Ower
Nr Romsey
Hampshire
SO51 6AJ





REGISTERED NUMBER: 01413656 (England and Wales)

ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 4 19,404 20,565

CURRENT ASSETS
Stocks 1,400 1,400
Debtors 5 101,925 80,849
Cash at bank and in hand 340,219 391,482
443,544 473,731
CREDITORS
Amounts falling due within one year 6 (20,058 ) (28,417 )
NET CURRENT ASSETS 423,486 445,314
TOTAL ASSETS LESS CURRENT
LIABILITIES

442,890

465,879

PROVISIONS FOR LIABILITIES (2,660 ) (2,597 )
NET ASSETS 440,230 463,282

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 439,230 462,282
SHAREHOLDERS' FUNDS 440,230 463,282

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

BALANCE SHEET - continued
30 JUNE 2024


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 17 October 2024 and were signed on its behalf by:





S K Roach - Director


ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024


1. STATUTORY INFORMATION

Roach Manufacturing 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
Turnover represents sales of goods and services net of VAT and trade discounts. Turnover is recognised when the goods an services are invoiced to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Workshop premises - at varying rates on cost
Plant and machinery - 15% Reducing balance
Motor vehicles - 25% Reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


2. 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.

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.

Financial assets
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities
Basic financial liabilities, which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 9 ) .

ROACH MANUFACTURING LIMITED (REGISTERED NUMBER: 01413656)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024


4. TANGIBLE FIXED ASSETS
Workshop Plant and Motor
premises machinery vehicles Totals
£ £ £ £
COST
At 1 July 2023 45,540 112,675 47,987 206,202
Additions - 2,331 - 2,331
Disposals - (473 ) - (473 )
At 30 June 2024 45,540 114,533 47,987 208,060
DEPRECIATION
At 1 July 2023 37,548 100,711 47,378 185,637
Charge for year 1,019 2,473 - 3,492
Eliminated on disposal - (473 ) - (473 )
At 30 June 2024 38,567 102,711 47,378 188,656
NET BOOK VALUE
At 30 June 2024 6,973 11,822 609 19,404
At 30 June 2023 7,992 11,964 609 20,565

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 92,685 77,171
Other debtors 9,240 3,678
101,925 80,849

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 3,372 8,365
Taxation and social security 13,759 17,548
Other creditors 2,927 2,504
20,058 28,417