ROOHFULNESS LIMITED


Director	DHAMI, Amarjit Singh


Registered Address	C/O Taxlite Office Nishkam Centre
	6 Soho Road
	Birmingham
	B21 9BH


Registered Number	16038188 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		1,246,725
			1,246,725
Current assets
Debtors	4	3,556
Cash at bank and on hand		1,188
		4,744
Creditors amounts falling due within one year	5	(1,612)
Net current assets (liabilities)			3,132
Total assets less current liabilities			1,249,857
Creditors amounts falling due after one year	6		(1,358,102)
Net assets			(108,245)
Capital and reserves
Called up share capital			200
Profit and loss account			(108,445)
Shareholders' funds			(108,245)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2026, and are signed on its behalf by:

DHAMI, Amarjit Singh
Director
Registered Company No. 16038188

ROOHFULNESS LIMITED

Notes to the Financial Statements
for the period ended 31 October 2025

1.	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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 rental income receivable from the letting of the company's properties.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Tangible fixed assets

	Land & buildings	Total
	£	£
Cost or valuation
Additions	1,246,725	1,246,725
At 31 October 25	1,246,725	1,246,725
Net book value
At 31 October 25	1,246,725	1,246,725
At 23 October 24	-	-

4.	Debtors: amounts due within one year

		2025
		£
	Trade debtors / trade receivables	3,556
	Total	3,556

5.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	500
	Bank borrowings and overdrafts	112
	Accrued liabilities and deferred income	1,000
	Total	1,612

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	1,358,102
	Total	1,358,102