REGISTERED NUMBER: 10098476 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

ROUGHLY WEST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P A Purver

REGISTERED OFFICE:

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

REGISTERED NUMBER:

10098476 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville (Bristol) Limited

c/o MGB Accountants - Suite 22

Trym Lodge, 1 Henbury Road

Westbury-on-Trym

Bristol

BS9 3HQ

FIXED ASSETS

Tangible assets

4

1,092

398

Investments

5

9

11

1,101

409

CURRENT ASSETS

Debtors

6

412,859

336,599

Cash at bank

36,485

280,989

449,344

617,588

CREDITORS

Amounts falling due within one year

7

58,310

59,485

NET CURRENT ASSETS

391,034

558,103

TOTAL ASSETS LESS CURRENT LIABILITIES

392,135

558,512

CREDITORS

Amounts falling due after more than one year

8

-

10,000

NET ASSETS

392,135

548,512

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

392,035

548,412

SHAREHOLDERS' FUNDS

392,135

548,512

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

P A Purver - Director

1.	STATUTORY INFORMATION

Roughly West 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.

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.

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 etc

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

708

Additions

1,160

At 31 July 2025

1,868

DEPRECIATION

At 1 August 2024

310

Charge for year

466

At 31 July 2025

776

NET BOOK VALUE

At 31 July 2025

1,092

At 31 July 2024

398

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 August 2024

11

Disposals

(2

)

At 31 July 2025

9

NET BOOK VALUE

At 31 July 2025

9

At 31 July 2024

11

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

12

Amounts owed by group undertakings

115,544

39,510

Other debtors

297,315

297,077

412,859

336,599

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

42,000

42,000

Amounts owed to group undertakings

-

2

Taxation and social security

848

2,023

Other creditors

5,462

5,460

58,310

59,485

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

10,000

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

P A Purver

Balance outstanding at start of year

190,474

260,099

Amounts advanced

144,024

-

Amounts repaid

(144,267

)

(69,625

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

190,231

190,474

Interest is charged on the director loan at a rate of 4%.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other group companies.