REGISTERED NUMBER: 05452366

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ROOT2LEAN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Vann

Mrs D Vann

SECRETARY:

Mrs D Vann

REGISTERED OFFICE:

12 Ormes Lane

Ratcliffe Culey

Warwickshire

CV9 3PB

REGISTERED NUMBER:

05452366

ACCOUNTANTS:

Philip Barnes & Co Limited

Chartered Accountants

The Old Council Chambers

Halford Street

Tamworth

Staffordshire

B79 7RB

FIXED ASSETS

Tangible assets

4

12,906

16,803

Investment property

5

1,783,500

2,034,569

1,796,406

2,051,372

CURRENT ASSETS

Stocks

7,478

4,464

Debtors

6

37,963

184,053

Cash at bank and in hand

93,344

137,835

138,785

326,352

CREDITORS

Amounts falling due within one year

7

251,748

318,289

NET CURRENT (LIABILITIES)/ASSETS

(112,963

)

8,063

TOTAL ASSETS LESS CURRENT LIABILITIES

1,683,443

2,059,435

CREDITORS

Amounts falling due after more than one year

8

(541,139

)

(583,306

)

PROVISIONS FOR LIABILITIES

(2,500

)

(55,000

)

NET ASSETS

1,139,804

1,421,129

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

1,139,704

1,421,029

SHAREHOLDERS' FUNDS

1,139,804

1,421,129

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mrs D Vann - Director

1.	STATUTORY INFORMATION

Root2Lean Limited is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

The company has taken advantage of the exemption available to small entities not to restate comparative information to comply with the fair value measurement requirements of sections 11 and 12 of FRS 102.

Turnover

Turnover represents revenue recognised by the company in respect of services supplied during the period, excluding value added tax.

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

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

33% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.

EMPLOYEES

The average number of employees during the year was 9 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

7,161

16,137

26,625

4,873

54,796

Additions

-

-

-

374

374

At 30 April 2025

7,161

16,137

26,625

5,247

55,170

DEPRECIATION

At 1 May 2024

3,462

10,265

20,503

3,763

37,993

Charge for year

852

1,468

1,530

421

4,271

At 30 April 2025

4,314

11,733

22,033

4,184

42,264

NET BOOK VALUE

At 30 April 2025

2,847

4,404

4,592

1,063

12,906

At 30 April 2024

3,699

5,872

6,122

1,110

16,803

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2024

2,034,569

Revaluations

(251,069

)

At 30 April 2025

1,783,500

NET BOOK VALUE

At 30 April 2025

1,783,500

At 30 April 2024

2,034,569

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83

165,608

Other debtors

37,880

18,445

37,963

184,053

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

42,167

42,167

Trade creditors

10,825

25,783

Taxation and social security

30,484

101,450

Other creditors

168,272

148,889

251,748

318,289

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

541,139

583,306

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 May 2024

1,421,029

Deficit for the year

(131,325

)

Dividends

(150,000

)

At 30 April 2025

1,139,704

Retained earnings include non-distributable reserves of £18,601

11.	RELATED PARTY DISCLOSURES

Included in Other creditors is an amount of £161,991 due to the directors (2024 - £141,053).