THE ROOSTING PLACE LTD


Director	William Thomas Henry Plowden


Registered Address	29 Haverstock Street
	London
	N1 8DL


Registered Number	13782053 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		13,754		15,510
			13,754		15,510
Current assets
Debtors	4	5,532		648
Cash at bank and on hand		230,020		23,259
		235,552		23,907
Creditors amounts falling due within one year	5	(338,232)		(354,942)
Net current assets (liabilities)			(102,680)		(331,035)
Total assets less current liabilities			(88,926)		(315,525)
Net assets			(88,926)		(315,525)
Capital and reserves
Called up share capital			1		1
Share premium			369,995		-
Profit and loss account			(458,922)		(315,526)
Shareholders' funds			(88,926)		(315,525)

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 Director acknowledges 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 Director on 18 September 2026, and are signed on its behalf by:

William Thomas Henry Plowden
Director
Registered Company No. 13782053

THE ROOSTING PLACE LTD

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	In preparing the annual accounts, the directors confirm that they believe the company can continue as a going concern for at least the next 12 months from the date of these accounts. The Directors have confirmed their intention to support the continued operation of the business.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		1

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 January 25	17,559	17,559
At 31 December 25	17,559	17,559
Amortisation and impairment
At 01 January 25	2,049	2,049
Charge for year	1,756	1,756
At 31 December 25	3,805	3,805
Net book value
At 31 December 25	13,754	13,754
At 31 December 24	15,510	15,510

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	2,544	-
Other debtors	1,988	648
Prepayments and accrued income	1,000	-
Total	5,532	648

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,927	8,914
Taxation and social security	2,489	1,007
Other creditors	333,816	345,021
Total	338,232	354,942

6.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

7.	Directors advances, credits and guarantees
	There were no advances, credits, or guarantees granted to the directors during the period.

8.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.

9.	Related party transactions
	At the period end, there were £333,597 of loans outstanding owed to director. These amounts are interest-free and repayable on demand.