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Registered number: 14799943










ROOMS OUTDOOR CONTRACTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 APRIL 2024

 
ROOMS OUTDOOR CONTRACTS LIMITED
REGISTERED NUMBER: 14799943

BALANCE SHEET
AS AT 30 APRIL 2024

2024
Note
£

Fixed assets
  

Intangible assets
 4 
4,750

Tangible assets
 5 
4,465

  
9,215

Current assets
  

Stocks
 6 
3,484

Debtors: amounts falling due within one year
 7 
1,136

Cash at bank and in hand
  
27,851

  
32,471

Creditors: amounts falling due within one year
 8 
(60,925)

Net current (liabilities)/assets
  
 
 
(28,454)

Total assets less current liabilities
  
(19,239)

  

Net (liabilities)/assets
  
(19,239)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(19,339)

  
(19,239)


Page 1

 
ROOMS OUTDOOR CONTRACTS LIMITED
REGISTERED NUMBER: 14799943
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




John Keenan
Director

Date: 27 May 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

1.


General information

Rooms Outdoor Contracts Limited is a private company, limited by shares, company registration number 14799943, incorporated in England and Wales. The registered office is 6th Floor, 2 London Wall Place, London Wall Place, London, EC2Y 5AU.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis as the directors are of the opinion the company will continue to receive financial support and the company will be profitability in the next financial year.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

License
-
10
years

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
25%
Reducing balance
Office equipment
-
20%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 3.



Page 5

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

4.


Intangible assets



License

£



Cost


Additions
5,000



At 30 April 2024

5,000



Amortisation


Charge for the period 
250



At 30 April 2024

250



Net book value



At 30 April 2024
4,750




5.


Tangible fixed assets





Motor vehicles
Office equipment
Total

£
£
£



Cost or valuation


Additions
5,000
100
5,100



At 30 April 2024

5,000
100
5,100



Depreciation


Charge for the period
625
10
635



At 30 April 2024

625
10
635



Net book value



At 30 April 2024
4,375
90
4,465

Page 6

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

6.


Stocks

2024
£

Stock
3,484

3,484



7.


Debtors

2024
£


Amounts owed by parent company
100

Prepayments and accrued income
1,036

1,136



8.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
23,702

Other taxation and social security
6,836

Other creditors
7,229

Accruals and deferred income
23,158

60,925



9.


Pension commitments

Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the Company pays fixed contributions into a separate entity. Once the
contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid
are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately
from the Company in independently administered funds.

Page 7

 
ROOMS OUTDOOR CONTRACTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 APRIL 2024

10.


Related party transactions

At the balance sheet date, £100 was due from Rooms Outdoor Holdings Limited, a company in which Mr J Keenan, a director of the company, is a director and shareholder.


11.


Controlling party

The parent company is Rooms Outdoor Holdings Limited, a company incorporated in England and Wales with a registered office of 6th Floor, 2 London Wall Place, London, United Kingdom, EC2Y 5AU. The ultimate controlling party is Mr J Keenan throughout the period.

 
Page 8