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Registered Number: 08010068
England and Wales

 

 

 

ROODS GROUP LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2023

End date: 30 September 2024

Roods Group Limited
Contents Page
For the year ended 30 September 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 3 754,000    754,000 
Investments 4 2    2 
754,002    754,002 
Current assets      
Debtors 5 163,098    420,330 
Cash at bank and in hand 5,134    8,858 
168,232    429,188 
Creditors: amount falling due within one year 6 (414,457)   (493,986)
Net current assets (246,225)   (64,798)
 
Total assets less current liabilities 507,777    689,204 
Net assets 507,777    689,204 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 507,677    689,104 
Shareholders' funds 507,777    689,204 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 20 June 2025 and were signed by:


-------------------------------
D J Venables
Director
1
General Information
Roods Group Limited is a private company, limited by shares, registered in England and Wales, registration number 08010068, registration address Roodscroft, Hatt, Saltash, PL12 6PJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
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.
Basis of preparation
Basis of preparing the financial statements The financial statements have been prepared under the historical cost convention.
Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
Taxation
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.
Deferred tax assets are only recognised tot he extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.
Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).
Debtors
Short term debtors are measured at transaction price, less any impairment.
Creditors
Short term creditors are measured at the transaction price.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Total
  £   £
At 01 October 2023 754,000    754,000 
Additions -    - 
Disposals -    - 
At 30 September 2024 754,000    754,000 
Depreciation
At 01 October 2023 -    - 
Charge for year -    - 
On disposals -    - 
At 30 September 2024 -    - 
Net book values
Closing balance as at 30 September 2024 754,000    754,000 
Opening balance as at 01 October 2023 754,000    754,000 


4.

Investments

Cost Investments in group undertakings   Total
  £   £
At 01 October 2023 2    2 
Additions -    - 
Transfer to/from tangible fixed assets 0    0 
Disposals -    - 
At 30 September 2024 2    2 

5.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 163,098    420,330 
163,098    420,330 

6.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 3,172    0 
Taxation and Social Security 0    3,458 
Other Creditors 411,285    490,528 
414,457    493,986 

7.

Exceptional Items

During the year, the company wrote off loans with a net balance of £166,253 due from related parties under common control. The directors consider this to be an exceptional item due to its size and non-recurring nature.
2