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Company Registration No. 06448262 (England and Wales)
Roohaz Limited Unaudited accounts for the year ended 31 December 2024
Roohaz Limited Unaudited accounts Contents
Page
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Roohaz Limited Company Information for the year ended 31 December 2024
Director
Mrs N Costas Tanto
Company Number
06448262 (England and Wales)
Registered Office
203 West Street Fareham England PO16 0EN
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Roohaz Limited Accountants' report
Accountants' report to the director of Roohaz Limited on the preparation of the unaudited statutory accounts for the year ended 31 December 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roohaz Limited for the year ended 31 December 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Roohaz Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Roohaz Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roohaz Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Roohaz Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Roohaz Limited. You consider that Roohaz Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Roohaz Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 3 February 2025
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Roohaz Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
905 
1,056 
Current assets
Debtors
1,095 
1,285 
Cash at bank and in hand
17,514 
4,771 
18,609 
6,056 
Creditors: amounts falling due within one year
(11,449)
(8,010)
Net current assets/(liabilities)
7,160 
(1,954)
Net assets/(liabilities)
8,065 
(898)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7,965 
(998)
Shareholders' funds
8,065 
(898)
For the year ending 31 December 2024 the company was entitled to exemption from audit 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 February 2025 and were signed on its behalf by
Mrs N Costas Tanto Director Company Registration No. 06448262
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Roohaz Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Roohaz Limited is a private company, limited by shares, registered in England and Wales, registration number 06448262. The registered office is 203 West Street, Fareham, England, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on cost
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 January 2024
4,202 
Additions
212 
At 31 December 2024
4,414 
Depreciation
At 1 January 2024
3,146 
Charge for the year
363 
At 31 December 2024
3,509 
Net book value
At 31 December 2024
905 
At 31 December 2023
1,056 
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Roohaz Limited Notes to the Accounts for the year ended 31 December 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,095 
1,285 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
536 
Taxes and social security
1,495 
207 
Other creditors
65 
- 
Loans from directors
9,659 
7,134 
Accruals
230 
133 
11,449 
8,010 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs N Costas Tanto
Directors loan account
(7,134)
(2,525)
- 
(9,659)
(7,134)
(2,525)
- 
(9,659)
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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