Rooff Estates Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—4

Registered number: 00889168

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	406,155		406,155
Debtors	5	85,284		20,531
Cash at bank and in hand		-		891,891

		491,439		1,318,577
Creditors: Amounts Falling Due Within One Year	6	(13,878 )		(1,027,414 )

NET CURRENT ASSETS (LIABILITIES)			477,561		291,163

TOTAL ASSETS LESS CURRENT LIABILITIES			477,561		291,163

NET ASSETS			477,561		291,163

CAPITAL AND RESERVES
Called up share capital	7		100		100
Income Statement			477,461		291,063

SHAREHOLDERS' FUNDS			477,561		291,163

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 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 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 Income Statement.

On behalf of the board

Mr C Kennedy

Director

19 August 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Rooff Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00889168 . The registered office is Unitec House, 2 Albert Place, London, N3 1QB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

Currency

The financial statements are prepared in sterling which is also the functional currency of the company and rounded to the nearest pound.

2.2. Turnover

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 sale of goods, the rendering of services and rental income. Turnover is recognised when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of revenue can be measured reliably.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

Rental income

Rental income arising from operating leases is recognised on a straight-line basis over the lease term, unless another systematic basis is more representative of the pattern in which the benefit from the use of the asset is diminished. Rental income is recognised when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of revenue can be measured reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Rooff Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Amounts Due from Group Undertakings

Amounts due from group undertakings are financial assets and are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less any impairment. At each reporting date, the carrying amount is reviewed for objective evidence of impairment. Where there is objective evidence that all or part of the amount due will not be recovered, an impairment loss is recognised in the profit and loss account.

3. Average Number of Employees

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

4. Stocks

	2025	2024
	£	£
Finished goods	406,155	406,155

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	5,251
Amounts owed by group undertakings	70,004	-
Other debtors	15,280	15,280

	85,284	20,531

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	2
Amounts owed to group undertakings	-	959,243
Other creditors	3,600	3,034
Taxation and social security	10,278	65,135

	13,878	1,027,414

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Rooff Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Related Party Transactions

During the year a loan of £150,832 from Flashlock Limited was written-off on the basis that it was no longer repayable.

At the time of the write-off, Flashlock Limited held 100% of the issued share capital of Rooff Estates Limited.

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