ROOK TREE BUSINESS SOLUTIONS LIMITED


Director	Mrs D L Cave


Registered Address	Green Bank
	3a Hitchin Road
	Arlesey
	SG15 6RP


Registered Number	07364365 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		209		201
			209		201
Current assets
Debtors		20,067		9,005
Cash at bank and on hand		173,520		173,623
		193,587		182,628
Creditors amounts falling due within one year	4	(22,159)		(20,210)
Net current assets (liabilities)			171,428		162,418
Total assets less current liabilities			171,637		162,619
Net assets			171,637		162,619
Capital and reserves
Called up share capital			100		100
Profit and loss account			171,537		162,519
Shareholders' funds			171,637		162,619

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 4 April 2025, and are signed on its behalf by:

Mrs D L Cave
Director
Registered Company No. 07364365

ROOK TREE BUSINESS SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	3,121
	Additions	77
	At 31 December 24	3,198
	Depreciation and impairment
	At 01 January 24	2,919
	Charge for year	70
	At 31 December 24	2,989
	Net book value
	At 31 December 24	209
	At 31 December 23	201

4.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	2,059	1,988
Taxation and social security	12,176	6,806
Other creditors	127	1,606
Accrued liabilities and deferred income	7,797	9,810
Total	22,159	20,210


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.