IRIS Accounts Production v24.3.0.553 08050175 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh080501752023-04-30080501752024-04-30080501752023-05-012024-04-30080501752022-04-30080501752022-05-012023-04-30080501752023-04-3008050175ns15:EnglandWales2023-05-012024-04-3008050175ns14:PoundSterling2023-05-012024-04-3008050175ns10:Director12023-05-012024-04-3008050175ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3008050175ns10:SmallEntities2023-05-012024-04-3008050175ns10:AuditExempt-NoAccountantsReport2023-05-012024-04-3008050175ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3008050175ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3008050175ns10:FullAccounts2023-05-012024-04-300805017512023-05-012024-04-3008050175ns10:Director22023-05-012024-04-3008050175ns10:RegisteredOffice2023-05-012024-04-3008050175ns5:CurrentFinancialInstruments2024-04-3008050175ns5:CurrentFinancialInstruments2023-04-3008050175ns5:ShareCapital2024-04-3008050175ns5:ShareCapital2023-04-3008050175ns5:RetainedEarningsAccumulatedLosses2024-04-3008050175ns5:RetainedEarningsAccumulatedLosses2023-04-3008050175ns5:NetGoodwill2023-05-012024-04-3008050175ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3008050175ns5:PlantMachinery2023-05-012024-04-3008050175ns5:NetGoodwill2023-04-3008050175ns5:NetGoodwill2024-04-3008050175ns5:NetGoodwill2023-04-3008050175ns5:PlantMachinery2023-04-3008050175ns5:PlantMachinery2024-04-3008050175ns5:PlantMachinery2023-04-3008050175ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3008050175ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: 08050175 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

Roy Backhouse Limited

Roy Backhouse Limited (Registered number: 08050175)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roy Backhouse Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: R Backhouse
Mrs D Backhouse





REGISTERED OFFICE: Berrington
445 Telegraph Road
Caldy
Wirral
CH48 1NZ





REGISTERED NUMBER: 08050175 (England and Wales)





ACCOUNTANTS: Cobham Murphy
116 Duke Street
Liverpool
Merseyside
L1 5JW

Roy Backhouse Limited (Registered number: 08050175)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,244 7,142
6,244 7,142

CURRENT ASSETS
Debtors 6 53,299 96,131
Cash at bank 4,323 18,723
57,622 114,854
CREDITORS
Amounts falling due within one year 7 8,089 13,505
NET CURRENT ASSETS 49,533 101,349
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,777

108,491

PROVISIONS FOR LIABILITIES 1,561 1,357
NET ASSETS 54,216 107,134

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 54,214 107,132
SHAREHOLDERS' FUNDS 54,216 107,134

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

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

Roy Backhouse Limited (Registered number: 08050175)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:





Mrs D Backhouse - Director


Roy Backhouse Limited (Registered number: 08050175)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Roy Backhouse 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 presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover
Turnover represents the fair value of the consideration received for consultancy services provided, excluding value added tax. Turnover is recognised when the service is complete and in the accounting period to which it relates.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Financial instruments
Directors loans, trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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.


Roy Backhouse Limited (Registered number: 08050175)

Notes to the Financial Statements - continued
for the Year Ended 30 April 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 20,000
AMORTISATION
At 1 May 2023
and 30 April 2024 20,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 21,792
Additions 699
At 30 April 2024 22,491
DEPRECIATION
At 1 May 2023 14,650
Charge for year 1,597
At 30 April 2024 16,247
NET BOOK VALUE
At 30 April 2024 6,244
At 30 April 2023 7,142

Roy Backhouse Limited (Registered number: 08050175)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 53,299 96,131

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Taxation and social security 8,088 13,504
Other creditors 1 1
8,089 13,505

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period under the review the director, Mr R Backhouse, operated an account to which transactions of a private nature were charged. Included in other debtors at the period end is £53,300 (2023 £96,132) which is owed to the company by the director. Interest was charged on this balance at a rate of 2.25%.