Company registration number: 01802242
Unaudited financial statements
for the year ended 30 June 2024
for
J. Roig & Co. Limited
Pages for filing with the Registrar
Company registration number: 01802242
J. Roig & Co. Limited
Balance sheet
as at 30 June 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 1,148 1,148
1,148 1,148
Current assets
Debtors 279,450 280,000
Cash at bank and in hand 13,790 20,969
293,240 300,969
Creditors: amounts falling due within one
year
(34,443) (45,012)
Net current assets 258,797 255,957
Total assets less current liabilities 259,945 257,105
NET ASSETS 259,945 257,105
Capital and reserves
Called up share capital 200 200
Profit and loss account 259,745 256,905
TOTAL EQUITY 259,945 257,105
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 01802242
J. Roig & Co. Limited
Balance sheet - continued
as at 30 June 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr W Roig, Director
27 February 2025
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J. Roig & Co. Limited
Notes to the financial statements
for the year ended 30 June 2024
1 Company information
J. Roig & Co. Limited is a private company registered in England and Wales. Its registered number is 01802242. The company is limited by shares. Its registered office is 42 Moss Close, Hatch End, Pinner, Middlesex, HA5 3AY.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 1 (2023 - 1).
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J. Roig & Co. Limited
Notes to the financial statements - continued
for the year ended 30 June 2024
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 July 2023 31,558
At 30 June 2024 31,558
Depreciation
At 1 July 2023 30,410
At 30 June 2024 30,410
Net book value
At 30 June 2024 1,148
At 30 June 2023 1,148
If Plant and Machinery had not been revalued, a would have been included at the following historical cost:
2024 2023
£ £
Cost 31,558 31,558
Accumulated depreciation 30,410 30,410
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