IRIS Accounts Production v24.3.2.46 01513023 Board of Directors 1.9.23 31.8.24 31.8.24 0 0 false true false false true false Fair value model Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh015130232023-08-31015130232024-08-31015130232023-09-012024-08-31015130232022-08-31015130232022-09-012023-08-31015130232023-08-3101513023ns15:EnglandWales2023-09-012024-08-3101513023ns14:PoundSterling2023-09-012024-08-3101513023ns10:Director12023-09-012024-08-3101513023ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3101513023ns10:SmallEntities2023-09-012024-08-3101513023ns10:AuditExemptWithAccountantsReport2023-09-012024-08-3101513023ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3101513023ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3101513023ns10:FullAccounts2023-09-012024-08-3101513023ns10:OrdinaryShareClass12023-09-012024-08-3101513023ns10:Director22023-09-012024-08-3101513023ns10:Director32023-09-012024-08-3101513023ns10:CompanySecretary12023-09-012024-08-3101513023ns10:RegisteredOffice2023-09-012024-08-3101513023ns5:CurrentFinancialInstruments2024-08-3101513023ns5:CurrentFinancialInstruments2023-08-3101513023ns5:ShareCapital2024-08-3101513023ns5:ShareCapital2023-08-3101513023ns5:RevaluationReserve2024-08-3101513023ns5:RevaluationReserve2023-08-3101513023ns5:RetainedEarningsAccumulatedLosses2024-08-3101513023ns5:RetainedEarningsAccumulatedLosses2023-08-3101513023ns5:LeaseholdImprovements2023-09-012024-08-3101513023ns5:ComputerEquipment2023-09-012024-08-3101513023ns5:LeaseholdImprovements2023-08-3101513023ns5:ComputerEquipment2023-08-3101513023ns5:LeaseholdImprovements2024-08-3101513023ns5:ComputerEquipment2024-08-3101513023ns5:LeaseholdImprovements2023-08-3101513023ns5:ComputerEquipment2023-08-3101513023ns10:OrdinaryShareClass12024-08-3101513023ns5:RetainedEarningsAccumulatedLosses2023-08-3101513023ns5:RevaluationReserve2023-08-3101513023ns5:RetainedEarningsAccumulatedLosses2023-09-012024-08-31
REGISTERED NUMBER: 01513023 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 August 2024

for

Roehampton Products Limited

Roehampton Products Limited (Registered number: 01513023)

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










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Roehampton Products Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: A K Shore
A E Shore
G J Drew





SECRETARY: A E Shore





REGISTERED OFFICE: 55 New Street
Oadby
Leicestershire
LE2 4LJ





REGISTERED NUMBER: 01513023 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Roehampton Products Limited


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 and certain other primary statements and the Report of the Directors are 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 Roehampton Products Limited for the year ended 31 August 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Roehampton Products Limited, 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 Roehampton Products Limited and state those matters that we have agreed to state to the Board of Directors of Roehampton Products Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roehampton Products Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Roehampton Products Limited 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 profit of Roehampton Products Limited. You consider that Roehampton Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Roehampton Products Limited. 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.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


25 March 2025

Roehampton Products Limited (Registered number: 01513023)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,404 229
Investment property 5 200,000 160,000
203,404 160,229

CURRENT ASSETS
Debtors 6 108 98
Cash at bank 188,324 186,347
188,432 186,445
CREDITORS
Amounts falling due within one year 7 5,826 9,313
NET CURRENT ASSETS 182,606 177,132
TOTAL ASSETS LESS CURRENT
LIABILITIES

386,010

337,361

PROVISIONS FOR LIABILITIES 24,863 15,613
NET ASSETS 361,147 321,748

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Fair value reserve 9 126,360 93,960
Retained earnings 9 233,787 226,788
SHAREHOLDERS' FUNDS 361,147 321,748

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

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

Roehampton Products Limited (Registered number: 01513023)

Balance Sheet - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2025 and were signed on its behalf by:





A E Shore - Director


Roehampton Products Limited (Registered number: 01513023)

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


1. STATUTORY INFORMATION

Roehampton Products 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 25% on cost
Computer equipment - 25% reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year 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 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).

Roehampton Products Limited (Registered number: 01513023)

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


4. TANGIBLE FIXED ASSETS
Improvements
to Computer
property equipment Totals
£    £    £   
COST
At 1 September 2023 - 408 408
Additions 4,310 - 4,310
At 31 August 2024 4,310 408 4,718
DEPRECIATION
At 1 September 2023 - 179 179
Charge for year 1,078 57 1,135
At 31 August 2024 1,078 236 1,314
NET BOOK VALUE
At 31 August 2024 3,232 172 3,404
At 31 August 2023 - 229 229

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 160,000
Revaluations 40,000
At 31 August 2024 200,000
NET BOOK VALUE
At 31 August 2024 200,000
At 31 August 2023 160,000

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2002 17,675
Valuation in 2004 63,125
Valuation in 2016 20,200
Valuation in 2023 15,000
Valuation in 2024 40,000
Cost 44,000
200,000

Roehampton Products Limited (Registered number: 01513023)

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


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Prepayments and accrued income 108 98

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Directors' current accounts 2,857 6,681
Accruals and deferred income 2,969 2,632
5,826 9,313

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 September 2023 226,788 93,960 320,748
Profit for the year 39,399 39,399
Revaluations (40,000 ) 40,000 -
Deferred tax movement 7,600 (7,600 ) -
At 31 August 2024 233,787 126,360 360,147