Roscoe Development Management Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04377793 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ROSCOE DEVELOPMENT MANAGEMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C M Hibbert

M Brady

D J Gent

REGISTERED OFFICE:

Quayside House

Furnival Road

Sheffield

South Yorkshire

S4 7YA

REGISTERED NUMBER:

04377793 (England and Wales)

CALLED UP SHARE CAPITAL NOT PAID

50

FIXED ASSETS

Tangible assets

5

49,461

68,736

49,511

68,786

CURRENT ASSETS

Debtors

6

1,403,807

1,122,505

Cash at bank

358,656

421,534

1,762,463

1,544,039

CREDITORS

Amounts falling due within one year

7

781,942

791,825

NET CURRENT ASSETS

980,521

752,214

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,030,032

821,000

PROVISIONS FOR LIABILITIES

10,188

14,628

NET ASSETS

1,019,844

806,372

CAPITAL AND RESERVES

Called up share capital

8

200

Retained earnings

1,019,644

806,172

SHAREHOLDERS' FUNDS

1,019,844

806,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:

C M Hibbert - Director

1.	STATUTORY INFORMATION

Roscoe Development Management 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.

The presentation currency of the financial statements is the Pound Sterling (£).

All monetary values stated within these financial statements are rounded to the nearest £.

The address of the principal place of business is 1a Brewery Place, Brewery Wharf, Leeds, LS10 1NE

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Revenue is recognised when the company has been judged to have achieved the right to consideration resulting from a level of completed performance under individual contracts but only to the extent that the outcome of such contracts can be assessed with reasonable certainty.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2023 - 22 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2024

12,344

187,059

199,403

Additions

2,203

11,580

13,783

At 31 December 2024

14,547

198,639

213,186

DEPRECIATION

At 1 January 2024

11,351

119,316

130,667

Charge for year

357

32,701

33,058

At 31 December 2024

11,708

152,017

163,725

NET BOOK VALUE

At 31 December 2024

2,839

46,622

49,461

At 31 December 2023

993

67,743

68,736

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

1,217,483

1,017,339

Other debtors

186,324

105,166

1,403,807

1,122,505

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade creditors

30,203

142,235

Taxation and social security

429,879

592,853

Other creditors

321,860

56,737

781,942

791,825

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

2

Ordinary C Shares

£1.00

2

Allotted and issued:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

194

Ordinary A shares

£1.00

194

4

Ordinary B shares

£1.00

4

198

The ordinary A shares of £194 have been allotted and called up, £146 has been fully paid and £48 has not been fully paid.

The ordinary B shares of £4 have been allotted and called up, £2 has been fully paid and £2 has not been fully paid.

The ordinary C shares of £2 have been allotted and called up, £2 has been fully paid.

9.	RELATED PARTY DISCLOSURES

Transactions between the company and all related parties are concluded in each and every case under normal market conditions.

The ultimate controlling party is Roscoe Trustees Limited.