Roost (Stockport) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13018680

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,184		8,128

			5,184		8,128
CURRENT ASSETS
Debtors	5	54,474		55,032
Cash at bank and in hand		900		546

		55,374		55,578
Creditors: Amounts Falling Due Within One Year	6	(213,315 )		(212,815 )

NET CURRENT ASSETS (LIABILITIES)			(157,941 )		(157,237 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(152,757 )		(149,109 )

NET LIABILITIES			(152,757 )		(149,109 )

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			(152,857 )		(149,209 )

SHAREHOLDERS' FUNDS			(152,757)		(149,109)

Page 1

Page 2

Roost (Stockport) Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Steven Pilling

Director

28/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Roost (Stockport) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13018680 . The registered office is 31 Great King Street, Macclesfield, Cheshire, SK11 6PL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

20% per annum of cost

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 August 2024	14,718

As at 31 July 2025	14,718

Depreciation
As at 1 August 2024	6,590
Provided during the period	2,944

As at 31 July 2025	9,534

Net Book Value
As at 31 July 2025	5,184

As at 1 August 2024	8,128

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Page 4

Roost (Stockport) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	44,297	44,855
Amounts owed by other participating interests	10,177	10,177

	54,474	55,032

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,993	11,838
VAT	74,484	74,484
Other creditors	14,600	14,600
Accruals and deferred income	30,880	31,772
Amounts owed to other participating interests	82,358	80,121

	213,315	212,815

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Related Party Transactions

The company has taken advantage of exemption under the terms of Financial Reporting Standard 102 "the Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transaction with wholly owned subsidiaries within the group.

9. Ultimate Controlling Party

The company's ultimate controlling party is Steven Pilling by virtue of his ownership of 100% of the issued share capital in the company.