2023-05-012024-04-302024-04-30false13341197ROMAN RIVER TREES LTD2025-01-20falseiso4217:GBPxbrli:pure133411972023-05-01133411972024-04-30133411972023-05-012024-04-30133411972022-05-01133411972023-04-30133411972022-05-012023-04-3013341197bus:SmallEntities2023-05-012024-04-3013341197bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3013341197bus:AbridgedAccounts2023-05-012024-04-3013341197bus:PrivateLimitedCompanyLtd2023-05-012024-04-3013341197core:WithinOneYear2024-04-3013341197core:AfterOneYear2024-04-3013341197core:WithinOneYear2023-04-3013341197core:AfterOneYear2023-04-3013341197core:ShareCapital2024-04-3013341197core:SharePremium2024-04-3013341197core:RevaluationReserve2024-04-3013341197core:OtherReservesSubtotal2024-04-3013341197core:RetainedEarningsAccumulatedLosses2024-04-3013341197core:ShareCapital2023-04-3013341197core:SharePremium2023-04-3013341197core:RevaluationReserve2023-04-3013341197core:OtherReservesSubtotal2023-04-3013341197core:RetainedEarningsAccumulatedLosses2023-04-3013341197core:LandBuildings2024-04-3013341197core:PlantMachinery2024-04-3013341197core:Vehicles2024-04-3013341197core:FurnitureFittings2024-04-3013341197core:OfficeEquipment2024-04-3013341197core:NetGoodwill2024-04-3013341197core:IntangibleAssetsOtherThanGoodwill2024-04-3013341197core:ListedExchangeTraded2024-04-3013341197core:UnlistedNon-exchangeTraded2024-04-3013341197core:LandBuildings2023-04-3013341197core:PlantMachinery2023-04-3013341197core:Vehicles2023-04-3013341197core:FurnitureFittings2023-04-3013341197core:OfficeEquipment2023-04-3013341197core:NetGoodwill2023-04-3013341197core:IntangibleAssetsOtherThanGoodwill2023-04-3013341197core:ListedExchangeTraded2023-04-3013341197core:UnlistedNon-exchangeTraded2023-04-3013341197core:LandBuildings2023-05-012024-04-3013341197core:PlantMachinery2023-05-012024-04-3013341197core:Vehicles2023-05-012024-04-3013341197core:FurnitureFittings2023-05-012024-04-3013341197core:OfficeEquipment2023-05-012024-04-3013341197core:NetGoodwill2023-05-012024-04-3013341197core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3013341197core:ListedExchangeTraded2023-05-012024-04-3013341197core:UnlistedNon-exchangeTraded2023-05-012024-04-3013341197core:MoreThanFiveYears2023-05-012024-04-3013341197core:Non-currentFinancialInstruments2024-04-3013341197core:Non-currentFinancialInstruments2023-04-3013341197dpl:CostSales2023-05-012024-04-3013341197dpl:DistributionCosts2023-05-012024-04-3013341197core:LandBuildings2023-05-012024-04-3013341197core:PlantMachinery2023-05-012024-04-3013341197core:Vehicles2023-05-012024-04-3013341197core:FurnitureFittings2023-05-012024-04-3013341197core:OfficeEquipment2023-05-012024-04-3013341197dpl:AdministrativeExpenses2023-05-012024-04-3013341197core:NetGoodwill2023-05-012024-04-3013341197core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3013341197dpl:GroupUndertakings2023-05-012024-04-3013341197dpl:ParticipatingInterests2023-05-012024-04-3013341197dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3013341197core:ListedExchangeTraded2023-05-012024-04-3013341197dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3013341197core:UnlistedNon-exchangeTraded2023-05-012024-04-3013341197dpl:CostSales2022-05-012023-04-3013341197dpl:DistributionCosts2022-05-012023-04-3013341197core:LandBuildings2022-05-012023-04-3013341197core:PlantMachinery2022-05-012023-04-3013341197core:Vehicles2022-05-012023-04-3013341197core:FurnitureFittings2022-05-012023-04-3013341197core:OfficeEquipment2022-05-012023-04-3013341197dpl:AdministrativeExpenses2022-05-012023-04-3013341197core:NetGoodwill2022-05-012023-04-3013341197core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3013341197dpl:GroupUndertakings2022-05-012023-04-3013341197dpl:ParticipatingInterests2022-05-012023-04-3013341197dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3013341197core:ListedExchangeTraded2022-05-012023-04-3013341197dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3013341197core:UnlistedNon-exchangeTraded2022-05-012023-04-3013341197core:NetGoodwill2024-04-3013341197core:IntangibleAssetsOtherThanGoodwill2024-04-3013341197core:LandBuildings2024-04-3013341197core:PlantMachinery2024-04-3013341197core:Vehicles2024-04-3013341197core:FurnitureFittings2024-04-3013341197core:OfficeEquipment2024-04-3013341197core:AfterOneYear2024-04-3013341197core:WithinOneYear2024-04-3013341197core:ListedExchangeTraded2024-04-3013341197core:UnlistedNon-exchangeTraded2024-04-3013341197core:ShareCapital2024-04-3013341197core:SharePremium2024-04-3013341197core:RevaluationReserve2024-04-3013341197core:OtherReservesSubtotal2024-04-3013341197core:RetainedEarningsAccumulatedLosses2024-04-3013341197core:NetGoodwill2023-04-3013341197core:IntangibleAssetsOtherThanGoodwill2023-04-3013341197core:LandBuildings2023-04-3013341197core:PlantMachinery2023-04-3013341197core:Vehicles2023-04-3013341197core:FurnitureFittings2023-04-3013341197core:OfficeEquipment2023-04-3013341197core:AfterOneYear2023-04-3013341197core:WithinOneYear2023-04-3013341197core:ListedExchangeTraded2023-04-3013341197core:UnlistedNon-exchangeTraded2023-04-3013341197core:ShareCapital2023-04-3013341197core:SharePremium2023-04-3013341197core:RevaluationReserve2023-04-3013341197core:OtherReservesSubtotal2023-04-3013341197core:RetainedEarningsAccumulatedLosses2023-04-3013341197core:NetGoodwill2022-05-0113341197core:IntangibleAssetsOtherThanGoodwill2022-05-0113341197core:LandBuildings2022-05-0113341197core:PlantMachinery2022-05-0113341197core:Vehicles2022-05-0113341197core:FurnitureFittings2022-05-0113341197core:OfficeEquipment2022-05-0113341197core:AfterOneYear2022-05-0113341197core:WithinOneYear2022-05-0113341197core:ListedExchangeTraded2022-05-0113341197core:UnlistedNon-exchangeTraded2022-05-0113341197core:ShareCapital2022-05-0113341197core:SharePremium2022-05-0113341197core:RevaluationReserve2022-05-0113341197core:OtherReservesSubtotal2022-05-0113341197core:RetainedEarningsAccumulatedLosses2022-05-0113341197core:AfterOneYear2023-05-012024-04-3013341197core:WithinOneYear2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3013341197core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3013341197core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3013341197core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3013341197core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3013341197core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3013341197bus:Director12023-05-012024-04-30

ROMAN RIVER TREES LTD

Registered Number
13341197
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

ROMAN RIVER TREES LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Gordon Dewdney

Registered Address

Unit 3 Upp Hall Farm
Salmons Lane
Colchester
CO6 1RY

Place of Business

6 Valley View

Sudbury

CO10 9AR


Registered Number

13341197 (England and Wales)
ROMAN RIVER TREES LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3130,628149,324
130,628149,324
Current assets
Debtors429,34940,827
Cash at bank and on hand21,51663,950
50,865104,777
Creditors amounts falling due within one year5(98,090)(239,211)
Net current assets (liabilities)(47,225)(134,434)
Total assets less current liabilities83,40314,890
Creditors amounts falling due after one year6(56,424)-
Net assets26,97914,890
Capital and reserves
Called up share capital100100
Profit and loss account26,87914,790
Shareholders' funds26,97914,890
The financial statements were approved and authorised for issue by the Director on 20 January 2025, and are signed on its behalf by:
Gordon Dewdney
Director
Registered Company No. 13341197
ROMAN RIVER TREES LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Plant and machinery5
Vehicles5
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Trade and other debtors
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year43
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 23176,776
Additions16,995
At 30 April 24193,771
Depreciation and impairment
At 01 May 2327,452
Charge for year35,691
At 30 April 2463,143
Net book value
At 30 April 24130,628
At 30 April 23149,324
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables26,58039,122
Other debtors2,7691,705
Total29,34940,827
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables9,35412,775
Bank borrowings and overdrafts14,13117,030
Taxation and social security25,33818,830
Finance lease and HP contracts37,921123,099
Other creditors8,63964,977
Accrued liabilities and deferred income2,7072,500
Total98,090239,211
6.Creditors: amounts due after one year

2024

2023

££
Other creditors56,424-
Total56,424-
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts56,424-
8.Share capital
The company has issued share capital of 100 ordinary shares of £1 each. There has been no change to the share capital in this year.