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Registered number: 08896259

Royton (60) Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024

Prepared By:
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

Royton (60) Ltd

ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
DIRECTORS
Mr P Coughlan
Mrs L Murphy
SECRETARY
Mrs L Murphy
REGISTERED OFFICE
60 Rochdale Road
Royton
Oldham
Lancashire
OL2 6QQ
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 08896259
ACCOUNTANTS
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN

Royton (60) Ltd

ACCOUNTS
FOR THEYEARENDED28/02/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Royton (60) Ltd

BALANCE SHEET AT 28/02/2024
20242023
Notes££
FIXED ASSETS
Tangible assets31,6562,207
CURRENT ASSETS
Stock675690
Cash at bank and in hand10,3146,127
10,9896,817
CREDITORS: Amounts falling due within one year511,2468,460
NET CURRENT LIABILITIES(257)(1,643)
TOTAL ASSETS LESS CURRENT LIABILITIES1,399564
CREDITORS: Amounts falling due after more than one year610,07319,239
NET LIABILITIES(8,674)(18,675)
CAPITAL AND RESERVES
Called up share capital722
Profit and loss account1,074(2,427)
SHAREHOLDERS' FUNDS1,076(2,425)
Difference on accounts(9,750)(16,250)
For the year ending 28/02/2024 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26/11/2024 and signed on their behalf by
.............................
Mr P Coughlan
Director

Royton (60) Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 28/02/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsstraight line 20%
Equipmentstraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2. EMPLOYEES
20242023
No.No.
Average number of employees26

Royton (60) Ltd

3. TANGIBLE FIXED ASSETS
Fixtures
and FittingsEquipmentTotal
£££
Cost
At 01/03/202318923,93624,125
At 28/02/202418923,93624,125
Depreciation
At 01/03/202316421,75421,918
For the year5546551
At 28/02/202416922,30022,469
Net Book Amounts
At 28/02/2024201,6361,656
At 28/02/2023252,1822,207
4. STOCK 20242023
££
Stock comprises:
Stock675690
675690
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax3,5081,645
VAT1,2501,136
PAYE control1,3621,080
Directors current account11489
Other creditors3,9703,468
Accruals1,0421,042
11,2468,460

Royton (60) Ltd

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Loans >1yr10,07319,239
10,07319,239
7. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22