Red Rooster Graphic Design Company Ltd

Red Rooster Graphic Design Company Ltd
Registered number:		05442753
Statement of Financial Position
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,926			1,774

Current assets
Debtors	4	5,459			5,653
Cash at bank and in hand		4,407			6,278
		9,866			11,931

Creditors: amounts falling due within one year	5	(11,326)			(12,640)

Net current liabilities			(1,460)			(709)

Total assets less current liabilities			466			1,065


Provisions for liabilities			(366)			(337)


Net assets			100			728

Capital and reserves
Called up share capital			100			100
Profit and loss account			-			628

Shareholders' funds			100			728

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jason Shaw
Director
Approved by the board on 7 October 2025

Red Rooster Graphic Design Company Ltd
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					2		2


3	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 May 2024							7,512
	Additions							998
	Disposals							(2,605)
	At 30 April 2025							5,905

	Depreciation
	At 1 May 2024							5,738
	Charge for the year							642
	On disposals							(2,401)
	At 30 April 2025							3,979

	Net book value
	At 30 April 2025							1,926
	At 30 April 2024							1,774


4	Debtors					2025		2024
£							£

	Trade debtors					3,492		5,364
	Other debtors					1,967		289
						5,459		5,653


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					300		-
	Trade creditors					192		-
	Accruals					1,630		1,550
	Corporation tax					5,876		6,578
	Other taxes and social security costs					3,248		3,718
	Other creditors					80		794
						11,326		12,640


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Jason Shaw
	Repayable on demand	-		1,967		-		1,967

		-		1,967		-		1,967


7	Other information

	Red Rooster Graphic Design Company Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY