IRIS Accounts Production v24.3.2.46 11651136 director 1.1.23 31.3.24 31.3.24 0 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh116511362022-12-31116511362024-03-31116511362023-01-012024-03-31116511362021-12-31116511362022-01-012022-12-31116511362022-12-3111651136ns15:EnglandWales2023-01-012024-03-3111651136ns14:PoundSterling2023-01-012024-03-3111651136ns10:Director12023-01-012024-03-3111651136ns10:PrivateLimitedCompanyLtd2023-01-012024-03-3111651136ns10:SmallEntities2023-01-012024-03-3111651136ns10:AuditExempt-NoAccountantsReport2023-01-012024-03-3111651136ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012024-03-3111651136ns10:SmallCompaniesRegimeForAccounts2023-01-012024-03-3111651136ns10:FullAccounts2023-01-012024-03-3111651136ns10:RegisteredOffice2023-01-012024-03-3111651136ns5:CurrentFinancialInstruments2024-03-3111651136ns5:CurrentFinancialInstruments2022-12-3111651136ns5:ShareCapital2024-03-3111651136ns5:ShareCapital2022-12-3111651136ns5:RetainedEarningsAccumulatedLosses2024-03-3111651136ns5:RetainedEarningsAccumulatedLosses2022-12-31
REGISTERED NUMBER: 11651136 (England and Wales)















Unaudited Financial Statements

for the Period 1st January 2023 to 31st March 2024

for

Roar Consulting Ltd

Roar Consulting Ltd (Registered number: 11651136)






Contents of the Financial Statements
for the Period 1st January 2023 to 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Roar Consulting Ltd

Company Information
for the Period 1st January 2023 to 31st March 2024







DIRECTOR: D C P Ford





REGISTERED OFFICE: C/O OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Billingham
Co. Durham
TS23 4EA





REGISTERED NUMBER: 11651136 (England and Wales)





ACCOUNTANTS: OCG Accountants Ltd
Biz Hub Tees Valley
Belasis Hall Technology Park
Coxwold Way
Billingham
Co. Durham
TS23 4EA

Roar Consulting Ltd (Registered number: 11651136)

Balance Sheet
31st March 2024

2024 2022
Notes £    £   
FIXED ASSETS
Investments 3 - 120,000

CURRENT ASSETS
Debtors 4 35 35
Investments 5 14,100 15,000
14,135 15,035
CREDITORS
Amounts falling due within one year 6 (132,009 ) (131,729 )
NET CURRENT LIABILITIES (117,874 ) (116,694 )
TOTAL ASSETS LESS CURRENT LIABILITIES (117,874 ) 3,306

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings (117,977 ) 3,203
(117,874 ) 3,306

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13th March 2025 and were signed by:





D C P Ford - Director


Roar Consulting Ltd (Registered number: 11651136)

Notes to the Financial Statements
for the Period 1st January 2023 to 31st March 2024

1. 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.

TAXATION
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

3. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2024 2022
£    £   
Investments - 120,000

Fixed Asset Investment in Scantronics (London) Ltd £120,000.

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Tax 35 35

5. CURRENT ASSET INVESTMENTS
2024 2022
£    £   
Other 14,100 15,000

Roar Consulting Ltd (Registered number: 11651136)

Notes to the Financial Statements - continued
for the Period 1st January 2023 to 31st March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Other creditors 63,781 62,501
Directors' current accounts 68,228 69,228
132,009 131,729

7. RELATED PARTY DISCLOSURES

At the year end, Roar Consulting Ltd owed £61,781.60 (2022: £61,781.60) to Roar Betting UK Ltd, an entity over which the director has control. This balance is included within other creditors (note 5).