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

Page 1

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

Page 2

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)

Page 3

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

Page 4

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

Page 5

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

Page 6

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

Page 7

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

Page 8

ROOTS AND CARBON LTD

Notes to the Financial Statements

for the Period Ended 30 November 2025

  • 3. Off balance sheet disclosure

    No

Page 9

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.

Page 10

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.

Page 11

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


Page 12

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

Page 13

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

Page 14