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REGISTERED NUMBER: 09273463 (England and Wales)















Financial Statements for the Year Ended 31 July 2024

for

Roche Renewables Limited

Roche Renewables Limited (Registered number: 09273463)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roche Renewables Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: P J Roche
Mrs C E Roche
P W Roche





REGISTERED OFFICE: Unit 1, Manor Court
Manor Hill Lane
Leeds
West Yorkshire
LS11 8LQ





REGISTERED NUMBER: 09273463 (England and Wales)





ACCOUNTANTS: Richard Smedley Limited
Chartered Accountants & Registered Auditors
Richmond House
Lawnswood Business Park
Redvers Close
Leeds
West Yorkshire
LS16 6QY

Roche Renewables Limited (Registered number: 09273463)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 213,449 218,670

CURRENT ASSETS
Debtors 5 64,922 33,585
Cash at bank and in hand 44,414 47,742
109,336 81,327
CREDITORS
Amounts falling due within one year 6 133,682 131,869
NET CURRENT LIABILITIES (24,346 ) (50,542 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

189,103

168,128

CREDITORS
Amounts falling due after more than one
year

7

(8,773

)

(19,062

)

PROVISIONS FOR LIABILITIES (34,353 ) (28,410 )
NET ASSETS 145,977 120,656

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 145,877 120,556
SHAREHOLDERS' FUNDS 145,977 120,656

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Roche Renewables Limited (Registered number: 09273463)

Balance Sheet - continued
31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 March 2025 and were signed on its behalf by:





P J Roche - Director


Roche Renewables Limited (Registered number: 09273463)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Roche Renewables Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

The company is considered to be a going concern due to the continued support of the directors and shareholders.

Turnover
Turnover comprises the value of sales (excluding VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business.

Turnover in respect of goods is recognised when the goods are despatched, which is the same day on which the goods are delivered and hence is the point at when the risks and rewards of ownership pass to the buyer.

Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 2% on cost

Financial instruments
Basic financial instruments are recognised at amortised costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

Roche Renewables Limited (Registered number: 09273463)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 August 2023
and 31 July 2024 261,018
DEPRECIATION
At 1 August 2023 42,348
Charge for year 5,221
At 31 July 2024 47,569
NET BOOK VALUE
At 31 July 2024 213,449
At 31 July 2023 218,670

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 64,644 15,734
Other debtors 278 17,851
64,922 33,585

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 10,209 10,035
Trade creditors 2,472 1
Other creditors 121,001 121,833
133,682 131,869

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Bank loans 8,773 19,062