03722734falseproduction and retailing of diary products to retail outlets, and direct to the general public2024-03-312025-03-30http://www.companieshouse.gov.uk/2024-03-30http://www.companieshouse.gov.uk/cd:CompanySecretary12024-03-312025-03-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-30http://www.companieshouse.gov.uk/cd:Director12024-03-312025-03-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-30http://www.companieshouse.gov.uk/cd:Director22024-03-312025-03-30http://www.companieshouse.gov.uk/cd:Director32024-03-312025-03-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-03-312025-03-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-03-312025-03-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-03-312025-03-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-03-312025-03-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-03-312025-03-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-03-312025-03-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-30http://www.companieshouse.gov.uk/2024-03-312025-03-30http://www.companieshouse.gov.uk/2024-03-30http://www.companieshouse.gov.uk/cd:FRS1022024-03-312025-03-30http://www.companieshouse.gov.uk/2025-03-30http://www.companieshouse.gov.uk/cd:FullAccounts2024-03-312025-03-30http://www.companieshouse.gov.uk/pt:LandBuildings2024-03-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-03-312025-03-30http://www.companieshouse.gov.uk/pt:LandBuildings2025-03-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 03722734
Roskilly's Limited
ACCOUNTS
FOR THE YEAR ENDED 30/03/2025
Prepared By:
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Roskilly's Limited
ACCOUNTS
FOR THE YEAR ENDED 30/03/2025
DIRECTORS
Jacob John Roskilly
Silke Anni Roskilly
Toby Roskilly
SECRETARY
Silke Anni Roskilly
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
Cornwall
CF14 5LU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 03722734
ACCOUNTANTS
Staffer Mayled & Co Ltd
46-48
Station Road
Cardiff
CF14 5LU
Roskilly's Limited
ACCOUNTS
FOR THEYEARENDED30/03/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Roskilly's Limited
BALANCE SHEET AT 30/03/2025
20252024
Notes££
FIXED ASSETS
Tangible assets2855,369921,193
CURRENT ASSETS
Stock392,200376,500
Debtors484,142125,213
Cash at bank and in hand29,36929,226
505,711530,939
CREDITORS: Amounts falling due within one year51,486,5921,373,104
NET CURRENT LIABILITIES(980,881)(842,165)
TOTAL ASSETS LESS CURRENT LIABILITIES(125,512)79,028
CREDITORS: Amounts falling due after more than one year6469,229529,058
PROVISIONS FOR LIABILITIES AND CHARGES82,5592,044
NET LIABILITIES(597,300)(452,074)
CAPITAL AND RESERVES
Called up share capital9646,348646,348
Profit and loss account(1,243,648)(1,098,422)
SHAREHOLDERS' FUNDS(597,300)(452,074)
For the year ending 30/03/2025 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/12/2025 and signed on their behalf by
.............................
Silke Anni Roskilly
Director
Roskilly's Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/03/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 40 years%
Plant and Machinerystraight line 12 years%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Government Grants
Government grants are recognised in profit and loss in the year in which they are received. The accrual method has been adopted.
Roskilly's Limited
2. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 31/03/2024798,0002,467,0103,265,010
Additions-33,55133,551
At 30/03/2025798,0002,500,5613,298,561
Depreciation
At 31/03/2024371,0221,972,7952,343,817
For the year19,96879,40799,375
At 30/03/2025390,9902,052,2022,443,192
Net Book Amounts
At 30/03/2025407,010448,359855,369
At 30/03/2024426,978494,215921,193
3. STOCK 20252024
££
Stock comprises:
Stock392,200376,500
392,200376,500
4. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors84,142123,313
Other debtors-1,900
84,142125,213
Roskilly's Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT43,26211,594
PAYE control24,48828,926
Directors current account867,110817,610
Bank Loan204,796114,809
Loans10,00010,000
Hire purchase34,22734,227
Trade creditors168,452228,481
Other creditors108,857113,057
Accruals25,40014,400
1,486,5921,373,104
6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Loans >1yr386,915418,159
Hire purchase >1yr82,314110,899
469,229529,058
On the 19 June 2023 the Company entered into a hire purchase contract. Repayments consist of 72 installements of £2,852.22. In May 2020 the company received £50,000 under the Bounce Back Loan Scheme. Other creditors relate to loans provided by family members and The Bull Pen (Cornwall) Ltd, a company owned by Rachel Roskilly. On the 09/12/2024 the company entered into a loan agreement consisting of 24 monthly repayments of £7,539.73.
7. EMPLOYEES
20252024
No.No.
Average number of employees5050
Roskilly's Limited
8. PROVISIONS FOR LIABILITIES 20252024
££
Pensions2,5592,044
2,5592,044
9. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
366228 Class B shares of £1 each366228366228
280000 Class C shares of £1 each280000280000
20 Class D shares of £1 each2020
646,348646,348