Roast Pfaff Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14871093

		31 May 2025		31 May 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		391,848		401,216

			391,848		401,216
CURRENT ASSETS
Debtors	5	5,402		-
Cash at bank and in hand		5,142		3,940

		10,544		3,940
Creditors: Amounts Falling Due Within One Year	6	(40,280 )		(308,443 )

NET CURRENT ASSETS (LIABILITIES)			(29,736 )		(304,503 )

TOTAL ASSETS LESS CURRENT LIABILITIES			362,112		96,713

Creditors: Amounts Falling Due After More Than One Year	7		(432,065 )		(164,555 )

NET LIABILITIES			(69,953 )		(67,842 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(70,053 )		(67,942 )

SHAREHOLDERS' FUNDS			(69,953)		(67,842)

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Roast Pfaff Ltd

Balance Sheet (continued)

As At 31 May 2025

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.

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

Miss Clair Roast

Director

27th February 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roast Pfaff Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14871093 . The registered office is Flat 8 The Anchorage, 11 Station Road, Tiptree, Essex, CO5 0AZ.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	2.5% Straight line over 40 years
Fixtures & Fittings	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Roast Pfaff Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 June 2024	401,420	9,774	411,194

As at 31 May 2025	401,420	9,774	411,194

Depreciation
As at 1 June 2024	7,535	2,443	9,978
Provided during the period	7,535	1,833	9,368

As at 31 May 2025	15,070	4,276	19,346

Net Book Value
As at 31 May 2025	386,350	5,498	391,848

As at 1 June 2024	393,885	7,331	401,216

5. Debtors

	31 May 2025	31 May 2024
	£	£
Due within one year
Other debtors	5,402	-

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025	31 May 2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,598	-
Bank loans and overdrafts	-	23,231
Other loans	-	227,731
Other creditors	38,682	57,481

	40,280	308,443

7. Creditors: Amounts Falling Due After More Than One Year

	31 May 2025	31 May 2024
	£	£
Net obligations under finance lease and hire purchase contracts	932	-
Bank loans	397,800	164,555
Other creditors	33,333	-

	432,065	164,555

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Roast Pfaff Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Obligations Under Finance Leases and Hire Purchase

	31 May 2025	31 May 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,598	-
Later than one year and not later than five years	932	-

	2,530	-

	2,530	-

9. Share Capital

	31 May 2025	31 May 2024
	£	£
Allotted, Called up and fully paid	100	100

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