1

General information

Roughcote Hall (Stoke) LTD is a private company limited by shares and incorporated in England and Wales.

The company's registered number is: 11050004

The address of the company's registered office is:

Going concern

2

Accounting policies

Turnover

Revenue for provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured using a percentage of completion method.

Tangible fixed assets and depreciation

Plant and machinery

Motor vehicles

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Trade and other debtors

Trade and other creditors

Foreign currencies

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Operating leases: as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Defined contribution pensions

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3

Employees

2024

2023

Number

Number

The average monthly number of employees (including directors) during the year was:

4

Tangible fixed assets

Land and buildings

Plant and machinery

Motor vehicles

Total

£

£

£

£

Cost or revaluation

At 1 January 2024

At 31 December 2024

Depreciation

At 1 January 2024

Charge for the year

Transfers

At 31 December 2024

Net book values

At 31 December 2024

At 31 December 2023

390,110

611

1,091

5

Debtors

2024

2023

£

£

Trade debtors

Amounts owed by group undertakings

Other debtors

Prepayments and accrued income

6

Creditors:

amounts falling due within one year

2024

2023

£

£

Bank loans and overdrafts

Other loans

Amounts owed to group undertakings

Taxes and social security

Loans from directors

Other creditors

Accruals and deferred income

7

Creditors:

amounts falling due after more than one year

2024

2023

£

£

Bank loans and overdrafts

8

Share Capital

The company has issued 100 shares, fully paid, or £0.01 each, amounting to a share capital of £1.

9

Reserves