REGISTERED NUMBER: 09273463 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Roche Renewables Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Roche

Mrs C E Roche

P W Roche

REGISTERED OFFICE:

Unit 1, Manor Court

Manor Hill Lane

Leeds

West Yorkshire

LS11 8LQ

REGISTERED NUMBER:

09273463 (England and Wales)

ACCOUNTANTS:

Richard Smedley Limited

Chartered Accountants & Registered Auditors

Richmond House

Lawnswood Business Park

Redvers Close

Leeds

West Yorkshire

LS16 6QY

FIXED ASSETS

Tangible assets

4

208,229

213,449

CURRENT ASSETS

Debtors

5

35,061

64,922

Cash at bank and in hand

99,160

44,414

134,221

109,336

CREDITORS

Amounts falling due within one year

6

129,503

133,682

NET CURRENT ASSETS/(LIABILITIES)

4,718

(24,346

)

TOTAL ASSETS LESS CURRENT LIABILITIES

212,947

189,103

CREDITORS

Amounts falling due after more than one year

7

-

(8,773

)

PROVISIONS FOR LIABILITIES

(39,564

)

(34,353

)

NET ASSETS

173,383

145,977

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

173,283

145,877

SHAREHOLDERS' FUNDS

173,383

145,977

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

P J Roche - Director

1.	STATUTORY INFORMATION

Roche Renewables Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the value of sales (excluding VAT, similar taxes and trade discounts) of goods and services provided in the normal course of business.

Turnover in respect of goods is recognised when the goods are despatched, which is the same day on which the goods are delivered and hence is the point at when the risks and rewards of ownership pass to the buyer.

Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

2% on cost

Financial instruments

Basic financial instruments are recognised at amortised costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 August 2024

and 31 July 2025

261,018

DEPRECIATION

At 1 August 2024

47,569

Charge for year

5,220

At 31 July 2025

52,789

NET BOOK VALUE

At 31 July 2025

208,229

At 31 July 2024

213,449

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

2,395

64,644

Other debtors

32,666

278

35,061

64,922

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

8,729

10,209

Trade creditors

-

2,473

Taxation and social security

1,214

-

Other creditors

119,560

121,000

129,503

133,682

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

-

8,773