Roods Group Limited

Roods Group Limited
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	754,000	754,000
Investments	4	2	2
		754,002	754,002
Current assets
Debtors	5	131,168	163,098
Cash at bank and in hand		10,752	5,134
		141,920	168,232
Creditors: amount falling due within one year	6	(378,952)	(414,457)
Net current assets		(237,032)	(246,225)

Total assets less current liabilities		516,970	507,777
Net assets		516,970	507,777

Capital and reserves
Called up share capital		100	100
Profit and loss account		516,870	507,677
Shareholders' funds		516,970	507,777

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 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 19 June 2026 and were signed by:

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

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

General Information

Roods Group Limited is a private company, limited by shares, registered in England and Wales, registration number 08010068, registration address Roodscroft, Hatt, Saltash, PL12 6PJ.

The presentation currency is £ sterling.

Accounting policies

Significant 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

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

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 tot he 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).

Debtors

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

Creditors

Short term creditors are measured at the transaction price.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 October 2024	754,000	754,000
Additions	-	-
Disposals	-	-
At 30 September 2025	754,000	754,000
Depreciation
At 01 October 2024	-	-
Charge for year	-	-
On disposals	-	-
At 30 September 2025	-	-
Net book values
Closing balance as at 30 September 2025	754,000	754,000
Opening balance as at 01 October 2024	754,000	754,000

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	131,168		163,098
	131,168		163,098

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	17,923	3,172
Amounts Owed to Group Undertakings	578	578
Taxation and Social Security	2,156	0
Other Creditors	358,295	410,707
	378,952	414,457

Registered Number: 08010068
England and Wales
ROODS GROUP LIMITED

Unaudited Financial Statements

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