IRIS Accounts Production v26.1.10.61 12826701 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12826701 2024-08-31 12826701 2025-08-31 12826701 2024-09-01 2025-08-31 12826701 2023-08-31 12826701 2023-09-01 2024-08-31 12826701 2024-08-31 12826701 ns15:EnglandWales 2024-09-01 2025-08-31 12826701 ns14:PoundSterling 2024-09-01 2025-08-31 12826701 ns10:Director1 2024-09-01 2025-08-31 12826701 ns10:Director2 2024-09-01 2025-08-31 12826701 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12826701 ns10:SmallEntities 2024-09-01 2025-08-31 12826701 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12826701 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 12826701 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12826701 ns10:FullAccounts 2024-09-01 2025-08-31 12826701 ns10:RegisteredOffice 2024-09-01 2025-08-31 12826701 ns5:CurrentFinancialInstruments 2025-08-31 12826701 ns5:CurrentFinancialInstruments 2024-08-31 12826701 ns5:ShareCapital 2025-08-31 12826701 ns5:ShareCapital 2024-08-31 12826701 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 12826701 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 12826701 ns5:FurnitureFittings 2024-09-01 2025-08-31 12826701 ns5:FurnitureFittings 2024-08-31 12826701 ns5:FurnitureFittings 2025-08-31 12826701 ns5:FurnitureFittings 2024-08-31 12826701 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 12826701 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 12826701 ns10:Director1 1 2024-08-31 12826701 ns10:Director1 1 2023-08-31 12826701 ns10:Director1 1 2024-09-01 2025-08-31 12826701 ns10:Director1 1 2023-09-01 2024-08-31 12826701 ns10:Director1 1 2025-08-31 12826701 ns10:Director1 1 2024-08-31 12826701 2 ns10:Director2 2024-08-31 12826701 2 ns10:Director2 2023-08-31 12826701 2 ns10:Director2 2024-09-01 2025-08-31 12826701 2 ns10:Director2 2023-09-01 2024-08-31 12826701 2 ns10:Director2 2025-08-31 12826701 2 ns10:Director2 2024-08-31

REGISTERED NUMBER: 12826701 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| Roachwood Limited |

| Roachwood Limited (Registered number: 12826701) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Roachwood Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | N J Dickens

| C G Reis

| REGISTERED OFFICE: | Hermes House

| Fire Fly Avenue

| Swindon

| Wiltshire

| SN2 2GA

| REGISTERED NUMBER: | 12826701 (England and Wales)

| Roachwood Limited (Registered number: 12826701) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 8,248 |  | 10,998 |  |

CURRENT ASSETS

Debtors | 5 | 2,988 |  | 13,745 |  |

Cash at bank | 28,328 |  | 4,218 |  |

31,316 |  | 17,963 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,477 |  | 3,496 |  |

NET CURRENT ASSETS | 26,839 |  | 14,467 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 35,087 |  | 25,465 |  |

PROVISIONS FOR LIABILITIES | 2,062 |  | 2,749 |  |

NET ASSETS | 33,025 |  | 22,716 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 32,925 |  | 22,616 |  |

33,025 |  | 22,716 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Roachwood Limited (Registered number: 12826701) |

Balance Sheet - continued

31 August 2025

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

N J Dickens - Director

C G Reis - Director

| Roachwood Limited (Registered number: 12826701) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Roachwood Limited is a private company, 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

| The Company recognises revenue when the following conditions are satisfied:

| i. the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

| ii. the Company retains neither continuing managerial involvement to the degree associated with ownership nor effective control over the goods sold;

| iii. the amount of revenue can be measured reliably;

| iv. it is probable that the economic benefits associated with the transaction can be measured reliably.

| Sale of goods and services

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Roachwood Limited (Registered number: 12826701) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 22,467 |  |

| DEPRECIATION

| At 1 September 2024 | 11,469 |  |

| Charge for year | 2,750 |  |

| At 31 August 2025 | 14,219 |  |

| NET BOOK VALUE

| At 31 August 2025 | 8,248 |  |

| At 31 August 2024 | 10,998 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,988 |  | 2,315 |  |

| Directors' current accounts | - |  | 11,430 |  |

2,988 |  | 13,745 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Tax | 3,205 |  | 1,710 |  |

| Directors' current accounts | 253 |  | - |  |

| Accruals and deferred income | 1,019 |  | 1,786 |  |

4,477 |  | 3,496 |  |

| Roachwood Limited (Registered number: 12826701) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| N J Dickens

| Balance outstanding at start of year | 20 |  | 20 |  |

| Amounts repaid | (200 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (180 | ) | 20 |  |

| C G Reis

| Balance outstanding at start of year | 11,410 |  | (3,920 | ) |

| Amounts advanced | - |  | 15,330 |  |

| Amounts repaid | (11,483 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (73 | ) | 11,410 |  |