Rooted HR Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15392159

ROOTED HR LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

ROOTED HR LIMITED

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026	2025
Note	£	£

FIXED ASSETS

Tangible assets	4	3,198	2,423

CURRENT ASSETS

Debtors	5	53,317	6,922
Investments	6	19,000	–
Cash at bank and in hand		117,276	20,449
		-----------	---------
		189,593	27,371

CREDITORS: amounts falling due within one year	7	48,424	21,435
		-----------	---------
NET CURRENT ASSETS		141,169	5,936
		-----------	--------
TOTAL ASSETS LESS CURRENT LIABILITIES		144,367	8,359
		-----------	--------
NET ASSETS		144,367	8,359
		-----------	--------

CAPITAL AND RESERVES

Called up share capital	500	500
Profit and loss account	143,867	7,859
	-----------	--------
SHAREHOLDERS FUNDS	144,367	8,359
	-----------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

ROOTED HR LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mr S Al-Mabrouk

Director

Company registration number: 15392159

ROOTED HR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

4. TANGIBLE ASSETS

	Equipment
	£

Cost
At 1 February 2025	3,231
Additions	1,840
	--------
At 31 January 2026	5,071
	--------
Depreciation
At 1 February 2025	808
Charge for the year	1,065
	--------
At 31 January 2026	1,873
	--------
Carrying amount
At 31 January 2026	3,198
	--------
At 31 January 2025	2,423
	--------

5. DEBTORS

	2026	2025
	£	£

Trade debtors	8,784	5,143
Inter company account - Rooted HR Gmbh	41,566	–
Other debtors	2,967	1,779
	---------	--------
	53,317	6,922
	---------	--------

6. INVESTMENTS

	2026	2025
	£	£

Other investments - Gold coins	19,000	–
	---------	-----

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£

Accruals and deferred income	2,295	1,500
Corporation tax	44,999	19,931
Director loan accounts	1,130	4
	---------	---------
	48,424	21,435
	---------	---------