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Company Registration No. 14106230 (England and Wales)
Roots & Branches Ltd Unaudited accounts for the year ended 31 May 2025
Roots & Branches Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Roots & Branches Ltd Company Information for the year ended 31 May 2025
Directors
Elizabeth Douglas Kath Wynne-Jones Elizabeth Douglas
Company Number
14106230 (England and Wales)
Registered Office
52 George Street Horwich Bolton BL6 6BH England
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Roots & Branches Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,201
1,601
Current assets
Cash at bank and in hand
2,339
1,075
Creditors: amounts falling due within one year
5
(11,659)
(9,295)
Net current liabilities
(9,320)
(8,220)
Net liabilities
(8,119)
(6,619)
Capital and reserves
Profit and loss account
(8,119)
(6,619)
Shareholders' funds
(8,119)
(6,619)
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by
Elizabeth Douglas Director Company Registration No. 14106230
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Roots & Branches Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Roots & Branches Ltd is a private company, limited by shares, registered in England and Wales, registration number 14106230. The registered office is 52 George Street, Horwich, Bolton, BL6 6BH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33% reducing balance
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 June 2024
1,068
2,000
3,068
At 31 May 2025
1,068
2,000
3,068
Depreciation
At 1 June 2024
467
1,000
1,467
Charge for the year
150
250
400
At 31 May 2025
617
1,250
1,867
Net book value
At 31 May 2025
451
750
1,201
At 31 May 2024
601
1,000
1,601
5
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
2,800
-
Loans from directors
8,199
8,635
Accruals
660
660
11,659
9,295
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Roots & Branches Ltd Notes to the Accounts for the year ended 31 May 2025
6
Transactions with related parties
The company owes a balance of £8,199 (2024 £8,635) to the director, Ms E Douglas
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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