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Registered number: 00889170









ROOFF RESIDENTIAL LIMITED









FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
ROOFF RESIDENTIAL LIMITED
REGISTERED NUMBER: 00889170

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 4 
852,652
868,634

Creditors: amounts falling due within one year
 5 
(623,828)
(618,943)

Net current assets
  
 
 
228,824
 
 
249,691

  

Net assets
  
228,824
249,691


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
 7 
228,724
249,591

  
228,824
249,691


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 January 2025.




................................................
M P S Horn
Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
ROOFF RESIDENTIAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Rooff Residential Limited ("the Company") is a company limited by shares, incorporated in England and Wales. Its registered office is The Granary, 80 Abbey Road, Barking, London, IG11 7BT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Stocks

Stocks represent the cost of long term balances on construction projects..

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.

 
2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 4 (2023 - 4).


4.


Stocks

2024
2023
£
£

Property development stock
852,652
868,634


Page 2

 
ROOFF RESIDENTIAL LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
14,873
11,488

Amounts owed to connected entities
607,455
607,455

Accruals and deferred income
1,500
-

623,828
618,943



6.


Share capital

2024
2023
£
£
Authorised, allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100



7.


Reserves

Profit and loss account

The profit & loss account represents cumulative distributable profits and losses net of dividends and other distributions.


8.


Related party transactions

The Company has taken advantage of the exemption available under Financial Reporting Standard 102 section 33 'Related Party Transactions' not to disclose transactions with entities included in the consolidated financial statements of Rooff Holdings Limited, its ultimate parent undertaking. 
At the year end, the Company owed connected entities £607,455
 (2023 - £607,455)


9.


Controlling party

The Company is a wholly controlled subsidiary of Rooff Holdings Limited. The consolidated financial statements of Rooff Holdings Limited are available from The Granary, 80 Abbey Road, Barking, London, IG11 7BT. As at 30 June 2024 the ultimate controlling party of the Company is a family trust of which A A Horn and M P S Horn are Trustees.


10.


Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 7 January 2025 by Stuart Moon (senior statutory auditor) on behalf of Barnes Roffe LLP.

Page 3

 
ROOFF RESIDENTIAL LIMITED
 
 
 Page 4