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REGISTERED NUMBER: 03133029 (England and Wales)









Unaudited Financial Statements

for the Period 1 January 2024 to 31 January 2025

for

Charles Roe Limited

Charles Roe Limited (Registered number: 03133029)






Contents of the Financial Statements
for the Period 1 January 2024 to 31 January 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


Charles Roe Limited (Registered number: 03133029)

Balance Sheet
31 January 2025

31.1.25 31.12.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 - 18,709
Investments 5 - 100
- 18,809

CURRENT ASSETS
Debtors 6 798,194 588,348
Cash at bank and in hand 65,021 803,976
863,215 1,392,324
CREDITORS
Amounts falling due within one year 7 (3,925 ) (5,373 )
NET CURRENT ASSETS 859,290 1,386,951
TOTAL ASSETS LESS CURRENT LIABILITIES 859,290 1,405,760

CAPITAL AND RESERVES
Called up share capital 45,151 45,151
Share premium 2,190,560 2,190,560
Capital redemption reserve 5,250 5,250
Retained earnings (1,381,671 ) (835,201 )
SHAREHOLDERS' FUNDS 859,290 1,405,760

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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 14 April 2025 and were signed by:




Mr A M McMillan - Director


Charles Roe Limited (Registered number: 03133029)

Notes to the Financial Statements
for the Period 1 January 2024 to 31 January 2025

1. STATUTORY INFORMATION

Charles Roe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03133029

Registered office: 2nd Floor
Bollin House
Bollin Walk
Wilmslow
SK9 1DP

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements
The financial statements contain information about Charles Roe Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 - 10% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the period comprises current 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 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.

Other operating income
Other operating income is recognised when the company obtains the right to consideration.

The company is an investment company and recognises investment income on an accruals basis except for dividends which are recognised when received.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 4 ) .

Charles Roe Limited (Registered number: 03133029)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 January 2024 55,200 24,016 22,737 101,953
Disposals (55,200 ) (24,016 ) (22,737 ) (101,953 )
At 31 January 2025 - - - -
DEPRECIATION
At 1 January 2024 37,235 24,016 21,993 83,244
Charge for period 2,867 - 744 3,611
Eliminated on disposal (40,102 ) (24,016 ) (22,737 ) (86,855 )
At 31 January 2025 - - - -
NET BOOK VALUE
At 31 January 2025 - - - -
At 31 December 2023 17,965 - 744 18,709

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024 100
Impairments (100 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 December 2023 100

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.12.23
£    £   
Trade debtors - 34,200
Amounts owed by group undertakings - 398,874
Other debtors 798,194 155,274
798,194 588,348

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.12.23
£    £   
Trade creditors 391 766
Taxation and social security 80 941
Other creditors 3,454 3,666
3,925 5,373

Charles Roe Limited (Registered number: 03133029)

Notes to the Financial Statements - continued
for the Period 1 January 2024 to 31 January 2025

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 January 2025 and the year ended 31 December 2023:

31.1.25 31.12.23
£    £   
Mr A M McMillan
Balance outstanding at start of period 154,965 838,253
Amounts advanced 640,976 -
Amounts repaid - (683,288 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 795,941 154,965