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REGISTERED NUMBER: 11799647 (England and Wales)















Financial Statements for the Year Ended 31 January 2024

for

Roostys Ltd

Roostys Ltd (Registered number: 11799647)

Contents of the Financial Statements
for the year ended 31 January 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Roostys Ltd

Company Information
for the year ended 31 January 2024







DIRECTOR: Mrs H K L Roost





REGISTERED OFFICE: 274 Northdown Road
Margate
Kent
CT9 2PT





REGISTERED NUMBER: 11799647 (England and Wales)





ACCOUNTANTS: MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG

Roostys Ltd (Registered number: 11799647)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 43,350 51,000
Tangible assets 5 59,535 63,299
102,885 114,299

CURRENT ASSETS
Debtors 6 3,973 8,470
Cash at bank and in hand 1,627 2,834
5,600 11,304
CREDITORS
Amounts falling due within one year 7 157,864 176,818
NET CURRENT LIABILITIES (152,264 ) (165,514 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(49,379

)

(51,215

)

CREDITORS
Amounts falling due after more than one
year

8

72,124

71,124
NET LIABILITIES (121,503 ) (122,339 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (121,603 ) (122,439 )
SHAREHOLDERS' FUNDS (121,503 ) (122,339 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Roostys Ltd (Registered number: 11799647)

Balance Sheet - continued
31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2024 and were signed by:





Mrs H K L Roost - Director


Roostys Ltd (Registered number: 11799647)

Notes to the Financial Statements
for the year ended 31 January 2024


1. STATUTORY INFORMATION

Roostys Ltd 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 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 7 ) .

Roostys Ltd (Registered number: 11799647)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 85,000
AMORTISATION
At 1 February 2023 34,000
Charge for year 7,650
At 31 January 2024 41,650
NET BOOK VALUE
At 31 January 2024 43,350
At 31 January 2023 51,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 93,073
Additions 10,201
At 31 January 2024 103,274
DEPRECIATION
At 1 February 2023 29,774
Charge for year 13,965
At 31 January 2024 43,739
NET BOOK VALUE
At 31 January 2024 59,535
At 31 January 2023 63,299

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 3,973 8,470

Roostys Ltd (Registered number: 11799647)

Notes to the Financial Statements - continued
for the year ended 31 January 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 65,995 47,962
Trade creditors 15,333 11,888
Taxation and social security 2,307 (101 )
Other creditors 74,229 117,069
157,864 176,818

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 32,009 34,230
Hire purchase contracts 40,115 36,894
72,124 71,124

Amounts falling due in more than five years:

Repayable by instalments
Bounce back loan over 5 years 3,197 13,075

Roostys Ltd

Report of the Accountants to the Director of
Roostys Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






MPH Accountancy and Business Advisors Ltd
99 Canterbury Road
Whitstable
Kent
CT5 4HG


28 October 2024