REGISTERED NUMBER: 13266131 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Rough and Ready Wholefoods Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R A J Gallacher

Mrs A W Wedd

Z Dai

REGISTERED OFFICE:

59 Redford Avenue

Horsham

West Sussex

RH12 2NW

REGISTERED NUMBER:

13266131 (England and Wales)

ACCOUNTANTS:

Add Value Accountancy Ltd

Chartered Certified Accountants

49 Church Road

HOVE

East Sussex

BN3 2BE

FIXED ASSETS

Intangible assets

4

169

325

Tangible assets

5

1,909

3,341

2,078

3,666

CURRENT ASSETS

Stocks

2,326

3,130

Debtors

6

1,042

1,880

Prepayments and accrued income

831

831

Cash at bank

1,229

546

5,428

6,387

CREDITORS

Amounts falling due within one year

7

3,389

2,570

NET CURRENT ASSETS

2,039

3,817

TOTAL ASSETS LESS CURRENT LIABILITIES

4,117

7,483

CREDITORS

Amounts falling due after more than one year

8

69,607

66,314

NET LIABILITIES

(65,490

)

(58,831

)

CAPITAL AND RESERVES

Called up share capital

200

1

Retained earnings

(65,690

)

(58,832

)

(65,490

)

(58,831

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

R A J Gallacher - Director

1.	STATUTORY INFORMATION

Rough and Ready Wholefoods Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2024

and 31 March 2025

780

AMORTISATION

At 1 April 2024

455

Charge for year

156

At 31 March 2025

611

NET BOOK VALUE

At 31 March 2025

169

At 31 March 2024

325

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

7,288

DEPRECIATION

At 1 April 2024

3,947

Charge for year

1,432

At 31 March 2025

5,379

NET BOOK VALUE

At 31 March 2025

1,909

At 31 March 2024

3,341

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

1,042

1,880

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,497

2,570

Other creditors

1,892

-

3,389

2,570

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

69,607

66,314

9.	GOING CONCERN

The director has prepared the accounts on a going concern basis. The director meets the financial obligations as they fall due through careful management of the available sources of finance. Inherently, there can be no certainty with regard to the adequacy of these finances in the future. The accounts do not include any adjustments that might arise as a result of the company being unable to pay its debts as they fall due.