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# ROOTS AND CARBON LTD

## Company Registration Number:
16058972 (England and Wales)

## Unaudited statutory accounts for the year ended 30 November 2025

## Period of accounts

## Start date: 04 November 2024

## End date: 30 November 2025

# ROOTS AND CARBON LTD

## Contents of the Financial Statements

for the Period Ended 30 November 2025

Company Information - 3 |
Profit and Loss Account - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Profit and Loss notes - 10 |
Balance sheet notes - 11 |

# ROOTS AND CARBON LTD

## Company Information

for the Period Ended 30 November 2025

Registered office: |  | 1 Limewood Close London England W13 8HL
Company Registration Number: |  | 16058972 (England and Wales)

# ROOTS AND CARBON LTD

## Profit and Loss Account

for the Period Ended 30 November 2025

| Notes | 13 months to 30 Nov 2025 £
--- | --- | ---
Turnover |  | 309,000
Cost of sales |  | ( 210,000 )
Gross Profit or (Loss) |  | 99,000
Income from coronavirus (COVID-19) business support grants |  | 0
Distribution Costs |  | ( 109,000 )
Administrative Expenses |  | ( 99,000 )
Other operating income |  | 1,500
Operating Profit or (Loss) |  | ( 107,500 )
Interest Receivable and Similar Income |  | 0
Interest Payable and Similar Charges |  | ( 0 )
Profit or (Loss) Before Tax | 4 | ( 107,500 )
Tax on Profit |  | ( 0 )
Profit or (Loss) for Period |  | ( 107,500 )

The notes form part of these financial statements

# ROOTS AND CARBON LTD

## Balance sheet

As at 30 November 2025

| Notes | 13 months to 30 Nov 2025 £
--- | --- | ---
Fixed assets
Tangible assets: | 5 | 250,000
Total fixed assets: |  | 250,000
Current assets
Debtors: | 6 | 75,000
Total current assets: |  | 75,000
Creditors: amounts falling due within one year: | 7 | ( 42,500 )
Net current assets (liabilities): |  | 32,500
Total assets less current liabilities: |  | 282,500
Creditors: amounts falling due after more than one year: | 8 | ( 100,000 )
Total net assets (liabilities): |  | 182,500

The notes form part of these financial statements

# ROOTS AND CARBON LTD

## Balance sheet continued

As at 30 November 2025

| Notes | 13 months to 30 Nov 2025 £
--- | --- | ---
Capital and reserves
Called up share capital: |  | 290,000
Profit and loss account: |  | ( 107,500 )
Shareholders funds: |  | 182,500

For the year ending 30 November 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 10 December 2025
And Signed On Behalf Of The Board By:

Name: Bishop Osuebi
Status: Director

The notes form part of these financial statements

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 2. Employees

  | 13 months to 30 Nov 2025
  --- | ---
  Average number of employees during the period | 6 |

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

- ## 3. Off balance sheet disclosure

  No

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 4.Profit or (Loss) before tax

Notes to the Accounts (Examples)
- Accounting Policies: Basis of preparation, revenue recognition, depreciation.
- Revenue Breakdown: Biochar, electricity, carbon credits, water sales.
- Operating Expenses: Salaries, R&D, marketing, distribution, admin.
- Grants: £1,500 received as other operating income.
- Taxation: No corporation tax due as company reported a loss.

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 5. Tangible assets

| Plant & machinery | Fixtures & fittings | Office equipment | Total
--- | --- | --- | --- | ---
Cost | £ | £ | £ | £
Additions | 250,000 | - | - | 250,000
Disposals | ( 0 ) | - | - | ( 0 )
Revaluations | 0 | - | - | 0
Transfers | 0 | - | - | 0
At 30 November 2025 | 250,000 | - | - | 250,000
Depreciation |  |  |  |
Charge for year | - | - | - | -
On disposals | - | - | - | -
Other adjustments | - | - | - | -
At 30 November 2025 | - | - | - | -
Net book value |  |  |  |
At 30 November 2025 | 250,000 | - | - | 250,000

- This note reconciles the £250,000 tangible assets shown in your balance sheet.
- If you intend to apply depreciation (e.g., 10% straight-line), you can add a charge for the year (e.g., £25,000) and reduce the net book value accordingly.
- For first-year filings, it’s acceptable to show no depreciation if assets were acquired late in the year.

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 6. Debtors

| 13 months to 30 Nov 2025 £
--- | ---
Trade debtors | 75,000 |
Total | 75,000 |

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 7.Creditors: amounts falling due within one year note

| 13 months to 30 Nov 2025 £
--- | ---
Amounts due under finance leases and hire purchase contracts | 42,500
Total | 42,500

# ROOTS AND CARBON LTD

## Notes to the Financial Statements

for the Period Ended 30 November 2025

## 8.Creditors: amounts falling due after more than one year

| 13 months to 30 Nov 2025 £
--- | ---
Amounts due under finance leases and hire purchase contracts | 100,000
Total | 100,000