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REGISTERED NUMBER: 04987005 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

P.J. Roche Limited

P.J. Roche Limited (Registered number: 04987005)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.J. Roche Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: A A Fielding





REGISTERED OFFICE: Suite 3 Dovecot Court
Stanley Grange
Ormskirk Road
Knowsley Village
Merseyside
L34 4AR





REGISTERED NUMBER: 04987005 (England and Wales)





ACCOUNTANTS: Corbett & Co Accountants Ltd
Chartered Certified Accountants
555 Smithdown Road
Liverpool
Merseyside
L15 5AF

P.J. Roche Limited (Registered number: 04987005)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 3,400 6,800
Property, plant and equipment 5 38,802 54,226
42,202 61,026

CURRENT ASSETS
Debtors 6 173,128 132,199
Cash at bank and in hand 101,209 54,580
274,337 186,779
CREDITORS
Amounts falling due within one year 7 98,779 68,583
NET CURRENT ASSETS 175,558 118,196
TOTAL ASSETS LESS CURRENT
LIABILITIES

217,760

179,222

CREDITORS
Amounts falling due after more than one
year

8

33,002

39,383
NET ASSETS 184,758 139,839

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 184,658 139,739
SHAREHOLDERS' FUNDS 184,758 139,839

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 March 2025 and were signed by:




A A Fielding - Director


P.J. Roche Limited (Registered number: 04987005)

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

1. STATUTORY INFORMATION

P.J. Roche 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

P.J. Roche Limited (Registered number: 04987005)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 260,735
AMORTISATION
At 1 January 2024 253,935
Charge for year 3,400
At 31 December 2024 257,335
NET BOOK VALUE
At 31 December 2024 3,400
At 31 December 2023 6,800

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 January 2024 99,315
Disposals (10,495 )
At 31 December 2024 88,820
DEPRECIATION
At 1 January 2024 45,089
Charge for year 12,933
Eliminated on disposal (8,004 )
At 31 December 2024 50,018
NET BOOK VALUE
At 31 December 2024 38,802
At 31 December 2023 54,226

P.J. Roche Limited (Registered number: 04987005)

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

5. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 January 2024 59,654
Disposals (10,495 )
At 31 December 2024 49,159
DEPRECIATION
At 1 January 2024 20,294
Charge for year 9,217
Eliminated on disposal (8,004 )
At 31 December 2024 21,507
NET BOOK VALUE
At 31 December 2024 27,652
At 31 December 2023 39,360

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 167,302 129,477
Other debtors 5,826 2,722
173,128 132,199

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9) 6,838 7,435
Trade creditors 14,208 9,529
Taxation and social security 63,087 50,794
Other creditors 14,646 825
98,779 68,583

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.24 31.12.23
£    £   
Hire purchase contracts (see note 9) 33,002 39,383

P.J. Roche Limited (Registered number: 04987005)

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

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.12.24 31.12.23
£    £   
Net obligations repayable:
Within one year 6,838 7,435
Between one and five years 33,002 39,383
39,840 46,818

Non-cancellable operating leases
31.12.24 31.12.23
£    £   
Within one year 26,436 10,760
Between one and five years 61,470 7,499
87,906 18,259

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A A & Mrs C C Fielding.