Roods Environmental Services Limited

Roods Environmental Services Limited
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Investments	3	2	2
		2	2
Current assets
Debtors	4	1	103
Cash at bank and in hand		39	1
		40	104
Creditors: amount falling due within one year	5	(3,611)	(1,510)
Net current assets		(3,571)	(1,406)

Total assets less current liabilities		(3,569)	(1,404)
Net assets		(3,569)	(1,404)

Capital and reserves
Called up share capital		5,000	5,000
Revaluation Reserves	6	0	99,446
Capital Redemption Reserve	7	5,000	5,000
Profit and loss account		(13,569)	(110,850)
Shareholders' funds		(3,569)	(1,404)

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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

The financial statements were approved by the director on 23 April 2026 and were signed by:

-------------------------------
D J Venables
Director

Roods Environmental Services Limited
Notes to the Financial Statements
For the year ended 30 September 2025

Statutory Information

Roods Environmental Services Limited is a private company, limited by shares, 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounting policies

Accounting Policies

Statement of compliance

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

Basis of preparation

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes on income generated from renewable heat generation. The income is recognised in the period it is generated.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only 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. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated 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.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Leases

At inception the Company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is a finance lease or an operating lease based on the substances of the arrangement.

Operating leases

Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

Investments

Cost	Investments in group undertakings	Total
	£	£
At 01 October 2024	2	2
Additions	-	-
Disposals	-	-
At 30 September 2025	2	2

Debtors: amounts falling due within one year

	2025 £	2024 £
Other Debtors	1	0
VAT	0	103
	1	103

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	1,510
Amounts Owed to Group Undertakings	1,210	0
Other Creditors	0	0
Directors' Current Accounts	2,401	0
	3,611	1,510

Revaluation Reserves

	2025 £		2024 £
Revaluation Reserve b/fwd	0		99,446
	0		99,446

Capital Redemption Reserve

	2025 £		2024 £
Capital Redemption Reserve b/fwd	5,000		5,000
	5,000		5,000

Registered Number: 03079381

ROODS ENVIRONMENTAL SERVICES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 October 2024 End date: 30 September 2025