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REGISTERED NUMBER: SC772350 (Scotland)















Unaudited Financial Statements for the Period 12 June 2023 to 30 June 2024

for

THE ROOST (ABDN) Ltd

THE ROOST (ABDN) Ltd (Registered number: SC772350)






Contents of the Financial Statements
for the Period 12 June 2023 to 30 June 2024




Page

Balance Sheet 1

Chartered Certified Accountants' Report 3

THE ROOST (ABDN) Ltd (Registered number: SC772350)

Balance Sheet
30 June 2024

£    £   
FIXED ASSETS 8,276

CURRENT ASSETS 905

CREDITORS
Amounts falling due within one year (13,191 )
NET CURRENT LIABILITIES (12,286 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,010

)

CAPITAL AND RESERVES (4,010 )

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

THE ROOST (ABDN) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC772350

Registered office: 9 Ardross Street
INVERNESS
IV3 5NN

2. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 1 .

3. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the following transactions took place with E Morrison, a director:
He introduced £14,468 into the company, repayments of £2,323 were paid to him. At the year end, the balance owing to E Morrison, director, from the company was £12,145.

4. GOING CONCERN

These accounts have been prepared on the going concern basis, on the understanding that the directors have confirmed their continued support and considers that the company retains sufficient working capital to continue trading for the foreseeable future.



THE ROOST (ABDN) Ltd (Registered number: SC772350)

Balance Sheet - continued
30 June 2024


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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2025 and were signed on its behalf by:





Mrs E M Morrison - Director


Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
THE ROOST (ABDN) Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of THE ROOST (ABDN) Ltd for the period ended 30 June 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of THE ROOST (ABDN) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of THE ROOST (ABDN) Ltd and state those matters that we have agreed to state to the Board of Directors of THE ROOST (ABDN) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that THE ROOST (ABDN) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of THE ROOST (ABDN) Ltd. You consider that THE ROOST (ABDN) Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of THE ROOST (ABDN) Ltd. 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 financial statements.






Innes & Partners Limited
Chartered Certified Accountants
9 Ardross Street
Inverness
IV3 5NN


5 March 2025