REGISTERED NUMBER: 11178313 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Roost Design & Build Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Geoffrey Jonathan Bracey

REGISTERED OFFICE:

Grange Farm

Old Gloucester Road

Winterbourne

Bristol

BS36 1RR

REGISTERED NUMBER:

11178313 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

3,415

4,185

Investments

5

45

45

Investment property

6

140,000

140,000

143,460

144,230

CURRENT ASSETS

Stocks

20,899

-

Debtors

7

264,716

261,369

Cash at bank

8

1,964

12,615

287,579

273,984

CREDITORS

Amounts falling due within one year

9

321,313

295,784

NET CURRENT LIABILITIES

(33,734

)

(21,800

)

TOTAL ASSETS LESS CURRENT LIABILITIES

109,726

122,430

CREDITORS

Amounts falling due after more than one year

10

(45,842

)

(53,755

)

PROVISIONS FOR LIABILITIES

(3,499

)

(3,645

)

NET ASSETS

60,385

65,030

CAPITAL AND RESERVES

Called up share capital

14

100

100

Fair value reserve

15

12,150

12,150

Retained earnings

15

48,135

52,780

SHAREHOLDERS' FUNDS

60,385

65,030

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10th August 2026 and were signed by:

Mr Geoffrey Jonathan Bracey - Director

1.	STATUTORY INFORMATION

Roost Design & Build 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 as modified by the revaluation of certain assets.

The financial statements are presented in Pound Sterling (£), which is the company's functional and presentation currency.

Turnover

Turnover represents rental income from investment properties and property management fees. Rental income is recognised in the period to which it relates and management fee income is recognised as services are provided. Turnover is stated net of value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Investment property

Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date, with changes in fair value recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Financial instruments are recognised in the Company’s balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the company’s financial position and are satisfied that it will be able to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st February 2025

4,783

Additions

331

At 31st January 2026

5,114

DEPRECIATION

At 1st February 2025

598

Charge for year

1,101

At 31st January 2026

1,699

NET BOOK VALUE

At 31st January 2026

3,415

At 31st January 2025

4,185

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st February 2025

and 31st January 2026

45

NET BOOK VALUE

At 31st January 2026

45

At 31st January 2025

45

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Associated companies

Brushwood Homes Limited

Registered office: United Kingdom

Nature of business: Construction and landscaping

%

Class of shares:

holding

Ordinary A

33.00

Goldney Construction Limited

Registered office: United Kingdom

Nature of business: Development & construction of buildings

%

Class of shares:

holding

Ordinary A

25.00

Group Land Developments Limited

Registered office: United Kingdom

Nature of business: Development & construction of buildings

%

Class of shares:

holding

Ordinary A

33.00

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st February 2025

and 31st January 2026

140,000

NET BOOK VALUE

At 31st January 2026

140,000

At 31st January 2025

140,000

Fair value at 31st January 2026 is represented by:

£

Valuation in 2025

15,000

Cost

125,000

140,000

If investment property had not been revalued it would have been included at the following historical cost:

31.1.26

31.1.25

£

£

Cost

125,000

125,000

Investment property was valued on an open market basis on 31st January 2026 by the directors of the company .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

260,856

260,856

Tax

729

-

Prepayments

3,131

513

264,716

261,369

8.	CASH AT BANK

31.1.26

31.1.25

£

£

Bank account no. 1

1,964

12,615

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts (see note 11)

7,158

14,925

Trade creditors

672

-

Amounts owed to group undertakings

25

25

Tax

-

3,650

VAT

734

1,168

Directors' current accounts

311,274

274,681

Accrued expenses

1,450

1,335

321,313

295,784

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans (see note 11)

45,842

53,755

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

31,922

36,020

11.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

£

Amounts falling due within one year or on demand:

Bank loans

7,158

14,925

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,480

7,295

Amounts falling due between two and five years:

Bank loans - 2-5 years

10,440

10,440

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

31,922

36,020

12.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.1.26

31.1.25

£

£

Within one year

9,518

9,518

Between one and five years

-

9,518

9,518

19,036

13.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.26

31.1.25

£

£

Bank loan

49,185

53,420

The bank loan is secured against the investment properties held by the company.

14.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

15.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st February 2025

52,780

12,150

64,930

Deficit for the year

(4,145

)

(4,145

)

Dividends

(500

)

(500

)

At 31st January 2026

48,135

12,150

60,285

16.	CONTINGENT LIABILITIES

The company had no contingent liabilities at the balance sheet date.

17.	RELATED PARTY DISCLOSURES

During the year, the company entered into the following transactions with related parties:

Director’s loan account:

At the year end, the company owed £311,274 (2025: £274,681) to the director. The balance is unsecured, interest-free and repayable on demand.

Transactions with associated companies:

At the year end, £190,000 (2025: £190,000) was due from Brushwood Homes Ltd, a company’s associate undertaking. The balance is unsecured, interest-free and repayable on demand.

At the year end, £70,856 (2025: £70,856) was due from Group Land Developments Ltd, a company’s associate undertaking. The balance is unsecured, interest-free and repayable on demand.

At the year end, the company owed £25 (2025: £25) to Goldney Construction Ltd, a company's associate undertaking. The balance is unsecured, interest-free and repayable on demand.

18.	POST BALANCE SHEET EVENTS

There have been no material events after the balance sheet date requiring disclosure or adjustment to the financial statements.