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Registered number: 00889170 ROOFF RESIDENTIAL LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
ROOFF RESIDENTIAL LIMITED REGISTERED NUMBER: 00889170 BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks | 4 | 2,271,958 |  | 852,652 |
Creditors: amounts falling due within one year | 5 | (2,044,803) |  | (623,828) |
Net assets |  |  | 227,155 |  | 228,824
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account | 7 |  | 227,055 |  | 228,724
|  |  | 227,155 |  | 228,824
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 January 2026.
................................................ M P S Horn
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
ROOFF RESIDENTIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Rooff Residential Limited ("the Company") is a company limited by shares, incorporated in England and Wales. Its registered office is The Granary, 80 Abbey Road, Barking, London, IG11 7BT. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Stocks
Stocks represent the cost of long term balances on construction projects. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Property development stock | 2,271,958 | 852,652
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ROOFF RESIDENTIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 1,435,848 | 14,873
| Amounts owed to connected entities | 607,455 | 607,455
| Accruals and deferred income | 1,500 | 1,500
|  | 2,044,803 | 623,828
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1 each | 100 | 100
7. | Reserves
Profit and loss account The profit & loss account represents cumulative distributable profits and losses net of dividends and other distributions.
8. | Related party transactions
| The Company has taken advantage of the exemption available under Financial Reporting Standard 102 section 33 'Related Party Transactions' not to disclose transactions with entities included in the consolidated financial statements of Rooff Holdings Limited, its ultimate parent undertaking. At the year end, the Company owed connected entities £607,455 (2024 - £607,455).
9. | Controlling party
The Company is a wholly controlled subsidiary of Rooff Holdings Limited. The consolidated financial statements of Rooff Holdings Limited are available from The Granary, 80 Abbey Road, Barking, London, IG11 7BT. As at 30 June 2025 the ultimate controlling party of the Company is a family trust of which A A Horn and M P S Horn are Trustees. Page 3
ROOFF RESIDENTIAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
10. | Auditor's information
The auditor's report on the financial statements for the year ended 30 June 2025 was unqualified. The audit report was signed on 13 January 2026 by Stuart Moon (senior statutory auditor) on behalf of Barnes Roffe Audit Limited.
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