2024-01-012024-12-312024-12-31false01292374S. R. ROLES (YEOVIL) 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S. R. ROLES (YEOVIL) LIMITED

Registered Number
01292374
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

S. R. ROLES (YEOVIL) LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

Stephen Richard Roles

Company Secretary

Andrew Robert Roles

Registered Address

2 East Coker Road
Yeovil
Somerset
BA20 2LT

Registered Number

01292374 (England and Wales)
S. R. ROLES (YEOVIL) LIMITED
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3703,118703,118
703,118703,118
Current assets
Debtors776677
Cash at bank and on hand2,5954,385
3,3715,062
Creditors amounts falling due within one year4(4,946)(6,567)
Net current assets (liabilities)(1,575)(1,505)
Total assets less current liabilities701,543701,613
Provisions for liabilities5(50,746)(50,746)
Net assets650,797650,867
Capital and reserves
Called up share capital100100
Revaluation reserve464,165464,165
Profit and loss account186,532186,602
Shareholders' funds650,797650,867
The financial statements were approved and authorised for issue by the Director on 31 July 2025, and are signed on its behalf by:
Stephen Richard Roles
Director
Registered Company No. 01292374
S. R. ROLES (YEOVIL) LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 January 24703,1181944,800708,112
At 31 December 24703,1181944,800708,112
Depreciation and impairment
At 01 January 24-1944,8004,994
At 31 December 24-1944,8004,994
Net book value
At 31 December 24703,118--703,118
At 31 December 23703,118--703,118
4.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties4031,987
Taxation and social security3,3853,493
Accrued liabilities and deferred income1,1581,087
Total4,9466,567
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)50,74650,746
Total50,74650,746