Company Registration No. 13481097 (England and Wales)
Roscoe Engineering (Coppull) LTD
Unaudited accounts
for the year ended 31 March 2025
Roscoe Engineering (Coppull) LTD
Unaudited accounts
Contents
Roscoe Engineering (Coppull) LTD
Company Information
for the year ended 31 March 2025
Company Number
13481097 (England and Wales)
Registered Office
87 HURSTBROOK
COPPULL
CHORLEY
PR7 4QY
ENGLAND
Accountants
Xoba Limited
26 Landsmoor Drive
Longton
Preston
Lancashire
PR4 5PE
Roscoe Engineering (Coppull) LTD
Statement of financial position
as at 31 March 2025
Tangible assets
49,059
43,931
Cash at bank and in hand
53,194
55,205
Creditors: amounts falling due within one year
(15,946)
(33,098)
Net current assets
67,873
32,135
Total assets less current liabilities
116,932
76,066
Provisions for liabilities
Deferred tax
(7,032)
(5,890)
Called up share capital
100
100
Profit and loss account
109,800
70,076
Shareholders' funds
109,900
70,176
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 November 2025 and were signed on its behalf by
Mr L C Roscoe
Director
Company Registration No. 13481097
Roscoe Engineering (Coppull) LTD
Notes to the Accounts
for the year ended 31 March 2025
Roscoe Engineering (Coppull) LTD is a private company, limited by shares, registered in England and Wales, registration number 13481097. The registered office is 87 HURSTBROOK, COPPULL, CHORLEY, PR7 4QY, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
20% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Roscoe Engineering (Coppull) LTD
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
29,720
36,193
2,088
-
68,001
Additions
7,435
7,800
-
299
15,534
At 31 March 2025
37,155
43,993
2,088
299
83,535
At 1 April 2024
9,852
13,326
892
-
24,070
Charge for the year
4,412
5,740
239
15
10,406
At 31 March 2025
14,264
19,066
1,131
15
34,476
At 31 March 2025
22,891
24,927
957
284
49,059
At 31 March 2024
19,868
22,867
1,196
-
43,931
Amounts falling due within one year
Trade debtors
25,213
2,848
Accrued income and prepayments
3,912
1,795
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,845
2,289
Taxes and social security
7,623
12,638
Loans from directors
280
15,763
Roscoe Engineering (Coppull) LTD
Notes to the Accounts
for the year ended 31 March 2025
7
Deferred taxation
2025
2024
Accelerated capital allowances
7,032
5,890
Provision at start of year
5,890
5,099
Charged to the profit and loss account
1,142
791
Provision at end of year
7,032
5,890
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).