4 September 2023 false No description of principal activity Taxfiler 2024.6 SC781403business:PrivateLimitedCompanyLtd2023-09-042024-09-30 SC7814032023-09-03 SC7814032023-09-042024-09-30 SC781403business:AuditExempt-NoAccountantsReport2023-09-042024-09-30 SC781403business:FilletedAccounts2023-09-042024-09-30 SC7814032024-09-30 SC781403business:Director12023-09-042024-09-30 SC781403business:Director22023-09-042024-09-30 SC781403business:Director32023-09-042024-09-30 SC781403business:Director42023-09-042024-09-30 SC781403business:RegisteredOffice2023-09-042024-09-30 SC781403core:WithinOneYear2024-09-30 SC781403core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC781403core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC781403core:PreviouslyStatedAmount2024-09-30 SC781403business:SmallEntities2023-09-042024-09-30 SC781403countries:Scotland2023-09-042024-09-30 SC781403core:PlantMachinery2023-09-042024-09-30 SC781403core:ComputerEquipment2023-09-042024-09-30 SC781403core:Goodwill2023-09-03 SC781403core:Goodwill2023-09-042024-09-30 SC781403core:Goodwill2024-09-30 SC781403core:PlantMachinery2023-09-03 SC781403core:ComputerEquipment2023-09-03 SC781403core:PlantMachinery2024-09-30 SC781403core:ComputerEquipment2024-09-30 SC781403core:AcceleratedTaxDepreciationDeferredTax2024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC781403 (Scotland)
ROGUE BROS BOATHOUSE LTD Unaudited accounts for the period from 4 September 2023 to 30 September 2024
ROGUE BROS BOATHOUSE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ROGUE BROS BOATHOUSE LTD Company Information for the period from 4 September 2023 to 30 September 2024
Directors
Alan Currie Matthew Scott James Sim Michael Sim
Company Number
SC781403 (Scotland)
Registered Office
FIRST FLOOR 4 EARLS COURT EARLS GATE BUSINESS PARK GRANGEMOUTH FK3 8ZE UNITED KINGDOM
Accountants
Acumenica Group 4 Earls Court, Grangemouth Grangemouth FK3 8ZE
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ROGUE BROS BOATHOUSE LTD Statement of financial position as at 30 September 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
4
120,250 
Tangible assets
5
1,605 
121,855 
Current assets
Debtors
6
14,163 
Cash at bank and in hand
69,777 
83,940 
Creditors: amounts falling due within one year
7
(203,405)
Net current liabilities
(119,465)
Total assets less current liabilities
2,390 
Provisions for liabilities
Deferred tax
8
(401)
Net assets
1,989 
Capital and reserves
Called up share capital
100 
Profit and loss account
1,889 
Shareholders' funds
1,989 
For the period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by
James Sim Director Company Registration No. SC781403
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ROGUE BROS BOATHOUSE LTD Notes to the Accounts for the period from 4 September 2023 to 30 September 2024
1
Statutory information
ROGUE BROS BOATHOUSE LTD is a private company, limited by shares, registered in Scotland, registration number SC781403. The registered office is FIRST FLOOR 4 EARLS COURT, EARLS GATE BUSINESS PARK, GRANGEMOUTH, FK3 8ZE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Computer equipment
33.33% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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ROGUE BROS BOATHOUSE LTD Notes to the Accounts for the period from 4 September 2023 to 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 4 September 2023
- 
Additions
130,000 
At 30 September 2024
130,000 
Amortisation
At 4 September 2023
- 
Charge for the period
9,750 
At 30 September 2024
9,750 
Net book value
At 30 September 2024
120,250 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 4 September 2023
- 
- 
- 
Additions
1,564 
249 
1,813 
At 30 September 2024
1,564 
249 
1,813 
Depreciation
Charge for the period
159 
49 
208 
At 30 September 2024
159 
49 
208 
Net book value
At 30 September 2024
1,405 
200 
1,605 
6
Debtors
2024 
£ 
Amounts falling due within one year
Other debtors
14,163 
7
Creditors: amounts falling due within one year
2024 
£ 
VAT
38,584 
Trade creditors
2,067 
Taxes and social security
20,088 
Other creditors
6,521 
Loans from directors
134,600 
Accruals
1,545 
203,405 
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ROGUE BROS BOATHOUSE LTD Notes to the Accounts for the period from 4 September 2023 to 30 September 2024
8
Deferred taxation
2024 
£ 
Accelerated capital allowances
401 
2024 
£ 
Charged to the profit and loss account
401 
Provision at end of period
401 
9
Controlling party
The directors consider that the ultimate controlling party is Rogue Bros Holdings Limited, which owns 75% of the issued share capital of the company.
10
Average number of employees
During the period the average number of employees was 14.
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