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Company Registration No. 10744987 (England and Wales)
RoughLiving Furniture Limited Unaudited accounts for the year ended 30 April 2025
RoughLiving Furniture Limited Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
51,134
39,453
Current assets
Debtors
5
6,171
4,577
Cash at bank and in hand
71,986
110,300
78,157
114,877
Creditors: amounts falling due within one year
6
(20,288)
(28,898)
Net current assets
57,869
85,979
Total assets less current liabilities
109,003
125,432
Creditors: amounts falling due after more than one year
7
(13,079)
(23,960)
Net assets
95,924
101,472
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
95,824
101,372
Shareholders' funds
95,924
101,472
For the year ending 30 April 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 11 April 2026 and were signed on its behalf by
D Spendlove Director Company Registration No. 10744987
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RoughLiving Furniture Limited Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
RoughLiving Furniture Limited is a private company, limited by shares, registered in England and Wales, registration number 10744987. The registered office is Sopers House, Sopers Road, Cuffley, EN6 4RY.
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.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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RoughLiving Furniture Limited Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2024
31,725
58,541
8,190
98,456
Additions
28,725
-
-
28,725
At 30 April 2025
60,450
58,541
8,190
127,181
Depreciation
At 1 May 2024
22,588
30,676
5,739
59,003
Charge for the year
9,465
6,966
613
17,044
At 30 April 2025
32,053
37,642
6,352
76,047
Net book value
At 30 April 2025
28,397
20,899
1,838
51,134
At 30 April 2024
9,137
27,865
2,451
39,453
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
6,171
4,577
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
10,000
10,000
VAT
6,907
15,764
Obligations under finance leases and hire purchase contracts
3,381
3,134
20,288
28,898
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
5,833
13,333
Obligations under finance leases and hire purchase contracts
7,246
10,627
13,079
23,960
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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