General Information
Roundleaf Ltd is a private company, limited by shares, registered in England and Wales, registration number 09980597, registration address 118 Main Road, Rugeley, Staffordshire.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Fixtures and Fittings |
12.5% Reducing Balance
|
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
|
| 2. |
Average number of employees
Average number of employees during the year was 57 (2024 : 51).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
| At 01 March 2024 |
5,000 |
|
5,000 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 28 February 2025 |
5,000 |
|
5,000 |
| Depreciation |
| At 01 March 2024 |
1,172 |
|
1,172 |
| Charge for year |
479 |
|
479 |
| On disposals |
- |
|
- |
| At 28 February 2025 |
1,651 |
|
1,651 |
| Net book values |
| Closing balance as at 28 February 2025 |
3,349 |
|
3,349 |
| Opening balance as at 01 March 2024 |
3,828 |
|
3,828 |
|
| 4. |
Stocks
|
2025
£ |
|
2024
£ |
| Stocks |
11,685 |
|
11,685 |
|
11,685 |
|
11,685 |
|
| 5. |
Debtors: amounts falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Debtors |
216,865 |
|
130,549 |
| Prepayments & Accrued Income |
94,094 |
|
94,094 |
| Other Debtors |
13,069 |
|
12,289 |
| Shiventures Ltd |
303,949 |
|
303,949 |
| ST6 Ltd |
300,000 |
|
0 |
| Screwbean - Debtor |
127,702 |
|
107,702 |
|
1,055,679 |
|
648,583 |
|
| 6. |
Creditors: amount falling due within one year
|
2025
£ |
|
2024
£ |
| Trade Creditors |
782,202 |
|
188,435 |
| Corporation Tax |
0 |
|
11,017 |
| PAYE & Social Security |
7,173 |
|
7,178 |
| Accrued Expenses |
44,432 |
|
56,846 |
| Pensions Liability |
779 |
|
860 |
| Wages & Salaries Control Account |
21,607 |
|
24,268 |
| Screwbean Ltd |
22,416 |
|
22,416 |
| Strada Romana Ltd |
10,000 |
|
10,000 |
| Attachment of Earnings |
2,816 |
|
1,125 |
| Credit Cards |
0 |
|
2,788 |
| Directors' Current Accounts |
129 |
|
22 |
| VAT |
62,532 |
|
74,824 |
|
954,086 |
|
399,779 |
|
| 7. |
Provisions for liabilities
|
2025
£ |
|
2024
£ |
| Deferred Tax |
(636) |
|
727 |
|
(636) |
|
727 |
|
2
|