ROECLIFFE DEVELOPMENTS LTD


Directors	COTTINGHAM, Clare Helen
	COTTINGHAM, Lee John
	MAYES, Neil


Registered Address	168 Church Road
	Hove
	BN3 2DL


Registered Number	13233948 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		23,349		34,516
			23,349		34,516
Current assets
Debtors		39,619		41,067
Cash at bank and on hand		28,592		29,670
		68,211		70,737
Creditors amounts falling due within one year	5	(125,267)		(133,050)
Net current assets (liabilities)			(57,056)		(62,313)
Total assets less current liabilities			(33,707)		(27,797)
Creditors amounts falling due after one year	6		(16,754)		(27,468)
Net assets			(50,461)		(55,265)
Capital and reserves
Called up share capital			3		3
Profit and loss account			(50,464)		(55,268)
Shareholders' funds			(50,461)		(55,265)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 December 2025, and are signed on its behalf by:

COTTINGHAM, Clare Helen
Director
Registered Company No. 13233948

ROECLIFFE DEVELOPMENTS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on tangible fixed assets as follows: 25% on reducing balance for vehicles and office equipment and 5 years straight line for plant and machinery


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	5
Vehicles	25	-
Office Equipment	25	-

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	32,815	38,837	725	72,377
Additions	-	-	720	720
At 31 March 25	32,815	38,837	1,445	73,097
Depreciation and impairment
At 01 April 24	20,512	16,991	358	37,861
Charge for year	6,154	5,461	272	11,887
At 31 March 25	26,666	22,452	630	49,748
Net book value
At 31 March 25	6,149	16,385	815	23,349
At 31 March 24	12,303	21,846	367	34,516

4.	Stocks
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognized in profit or loss.

Stocks

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognized in profit or loss.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	8,194	20,438
Other creditors	114,773	110,312
Accrued liabilities and deferred income	2,300	2,300
Total	125,267	133,050

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Amounts owed to related parties	7,792	14,025
Other creditors	8,962	13,443
Total	16,754	27,468

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	8,962		13,443