Roost Online Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 07081312

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,271		1,235

			1,271		1,235
CURRENT ASSETS
Debtors	5	10,740		31,810
Cash at bank and in hand		43,099		11,598

		53,839		43,408
Creditors: Amounts Falling Due Within One Year	6	(27,875 )		(22,825 )

NET CURRENT ASSETS (LIABILITIES)			25,964		20,583

TOTAL ASSETS LESS CURRENT LIABILITIES			27,235		21,818

NET ASSETS			27,235		21,818

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			27,233		21,816

SHAREHOLDERS' FUNDS			27,235		21,818

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Roost Online Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Carli Goodfellow

Director

13/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Roost Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07081312 . The registered office is Inglenook Cottage, Foxburrow Lane, Crawley, Witney, Oxfordshire, OX29 9TS.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

Revenue is recognised for the provision of services as the contractual activity progresses.

2.3. Tangible Fixed Assets and Depreciation

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

Computer Equipment

33% on cost

2.4. 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 statement of financial position date.

2.5. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	3,302
Additions	637

As at 31 December 2025	3,939

Depreciation
As at 1 January 2025	2,067
Provided during the period	601

As at 31 December 2025	2,668

Net Book Value
As at 31 December 2025	1,271

As at 1 January 2025	1,235

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Roost Online Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	10,740	13,465
Other debtors	-	18,345

	10,740	31,810

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,039	955
Taxation and social security	26,836	21,870

	27,875	22,825

7. Deferred Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement

of financial position 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.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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