REGISTERED NUMBER: 07015337 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

Roscoff Deli Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R S Bavetta-Shaw

REGISTERED OFFICE:

The Island House

Midsomer Norton

Radstock

Somerset

BA3 2DZ

REGISTERED NUMBER:

07015337 (England and Wales)

ACCOUNTANTS:

King Watkins Ltd

The Island House

Midsomer Norton

Radstock

Somerset

BA3 2DZ

FIXED ASSETS

Tangible assets

4

60,536

73,088

CURRENT ASSETS

Stocks

4,500

4,500

Debtors

5

46,785

46,785

Cash at bank and in hand

23,519

29,892

74,804

81,177

CREDITORS

Amounts falling due within one year

6

80,395

89,530

NET CURRENT LIABILITIES

(5,591

)

(8,353

)

TOTAL ASSETS LESS CURRENT LIABILITIES

54,945

64,735

CREDITORS

Amounts falling due after more than one year

7

16,667

26,623

NET ASSETS

38,278

38,112

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,178

38,012

SHAREHOLDERS' FUNDS

38,278

38,112

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 20 June 2025 and were signed by:

R S Bavetta-Shaw - Director

1.	STATUTORY INFORMATION

Roscoff Deli 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

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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 20 (2023 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2023

and 30 September 2024

32,500

157,259

189,759

DEPRECIATION

At 1 October 2023

6,450

110,221

116,671

Charge for year

3,250

9,302

12,552

At 30 September 2024

9,700

119,523

129,223

NET BOOK VALUE

At 30 September 2024

22,800

37,736

60,536

At 30 September 2023

26,050

47,038

73,088

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

639

639

Other debtors

46,146

46,146

46,785

46,785

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

12,760

27,872

Taxation and social security

29,853

30,273

Other creditors

37,782

31,385

80,395

89,530

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.24

30.9.23

£

£

Other creditors

16,667

26,623

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 30th September 2024, the company owed the director the sum of £9,738 (2023 £9,945). The amount is unsecured and interest free.