REGISTERED NUMBER: 10006641 (England and Wales)

ROSCOES KITCHENS LTD

Unaudited Financial Statements

for the Year Ended 28 February 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr I Roscoe

SECRETARY:

Mr I Roscoe

REGISTERED OFFICE:

17 Cherry Tree Way

Bradshaw

Bolton

Lancashire

BL2 3BS

REGISTERED NUMBER:

10006641 (England and Wales)

ACCOUNTANTS:

SCCA Limited T/a Stafford & Co

Chartered Accountants

3 The Studios

320 Chorley Old Road

Bolton

Lancashire

BL1 4JU

FIXED ASSETS

Intangible assets

4

86

128

Tangible assets

5

132

176

218

304

CURRENT ASSETS

Stocks

8,000

8,500

Debtors

6

402

207

Cash at bank

18,862

11,559

27,264

20,266

CREDITORS

Amounts falling due within one year

7

28,089

28,508

NET CURRENT LIABILITIES

(825

)

(8,242

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(607

)

(7,938

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(608

)

(7,939

)

SHAREHOLDERS' FUNDS

(607

)

(7,938

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

Mr I Roscoe - Director

1.	STATUTORY INFORMATION

Roscoes Kitchens Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised on a reducing balance basis at 33.33%.

Tangible fixed assets

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

Plant and machinery

-

25% reducing balance

Computer equipment

-

25% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 March 2024

and 28 February 2025

2,500

AMORTISATION

At 1 March 2024

2,372

Charge for year

42

At 28 February 2025

2,414

NET BOOK VALUE

At 28 February 2025

86

At 29 February 2024

128

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2024

and 28 February 2025

1,186

762

1,948

DEPRECIATION

At 1 March 2024

1,010

762

1,772

Charge for year

44

-

44

At 28 February 2025

1,054

762

1,816

NET BOOK VALUE

At 28 February 2025

132

-

132

At 29 February 2024

176

-

176

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

207

207

VAT

195

-

402

207

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

121

-

VAT

-

282

Other creditors

2,363

3,685

Directors' current accounts

24,315

23,251

Accruals and deferred income

1,290

1,290

28,089

28,508

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr I Roscoe.

9.	GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company has the full support of the director, and the director expects that the liabilities will be met as and when they fall due. Therefore, the director continues to adopt the going concern basis of accounting in preparing these financial statements.