REGISTERED NUMBER: 09729975 (England and Wales)

ROCHE HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Mr J D Fryer

REGISTERED OFFICE:

81 Burton Road

Derby

Derbyshire

DE1 1TJ

REGISTERED NUMBER:

09729975 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Tangible assets

4

55,009

31,352

CURRENT ASSETS

Stocks

-

301,514

Debtors

5

31,636

227,382

Cash at bank

255,080

38,318

286,716

567,214

CREDITORS

Amounts falling due within one year

6

188,033

128,008

NET CURRENT ASSETS

98,683

439,206

TOTAL ASSETS LESS CURRENT LIABILITIES

153,692

470,558

CREDITORS

Amounts falling due after more than one year

7

(35,953

)

(38,033

)

PROVISIONS FOR LIABILITIES

(484,687

)

(484,687

)

NET LIABILITIES

(366,948

)

(52,162

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(366,950

)

(52,164

)

(366,948

)

(52,162

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 20 October 2025 and were signed by:

Mr J D Fryer - Director

1.	STATUTORY INFORMATION

Roche Homes 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.

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 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.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2023

7,711

57,417

1,554

66,682

Additions

10,456

29,083

391

39,930

At 31 August 2024

18,167

86,500

1,945

106,612

DEPRECIATION

At 1 September 2023

553

34,545

232

35,330

Charge for year

2,642

12,989

642

16,273

At 31 August 2024

3,195

47,534

874

51,603

NET BOOK VALUE

At 31 August 2024

14,972

38,966

1,071

55,009

At 31 August 2023

7,158

22,872

1,322

31,352

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

29,000

29,000

Directors' current accounts

-

195,832

VAT

2,636

2,550

31,636

227,382

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

10,427

10,427

Trade creditors

5,851

1,700

Corporation tax

49,966

1,402

Other creditors

112,979

112,979

Directors' current accounts

7,010

-

Accruals and deferred income

1,800

1,500

188,033

128,008

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

10,427

10,427

Bank loans - 2-5 years

25,526

27,606

35,953

38,033

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024

2023

£

£

Mr J D Fryer

Balance outstanding at start of year

195,832

-

Amounts advanced

600,209

539,488

Amounts repaid

(803,051

)

(343,656

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,010

)

195,832