ROSH FOODS LTD - Filleted accounts

Registered number

10618274

ROSH FOODS LTD

Filleted Accounts

31 January 2026

ROSH FOODS LTD
Registered number:		10618274
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		5,000			5,000
Tangible assets	4		39,651			21,928
			44,651			26,928

Current assets
Stocks		33,000			46,000
Debtors	5	723			-
Cash at bank and in hand		5,288			8,465
		39,011			54,465

Creditors: amounts falling due within one year	6	(36,804)			(51,613)

Net current assets			2,207			2,852

Net assets			46,858			29,780

Capital and reserves
Called up share capital			100			100
Profit and loss account			46,758			29,680

Shareholders' funds			46,858			29,780

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ismail Hussain
Director
Approved by the board on 13 October 2026

ROSH FOODS LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	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 and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		0


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 February 2025					5,000
	At 31 January 2026					5,000

	Amortisation
	At 31 January 2026					-

	Net book value
	At 31 January 2026					5,000
	At 31 January 2025					5,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	38,500		-		38,500
	Additions	15,000		8,020		23,020
	At 31 January 2026	53,500		8,020		61,520

	Depreciation
	At 1 February 2025	16,572		-		16,572
	Charge for the year	3,693		1,604		5,297
	At 31 January 2026	20,265		1,604		21,869

	Net book value
	At 31 January 2026	33,235		6,416		39,651
	At 31 January 2025	21,928		-		21,928


5	Debtors			2026		2025
£					£

	Trade debtors			723		-


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			4,207		16,656
	Trade creditors			-		823
	Taxation and social security costs			2,341		3,878
	Other creditors			30,256		30,256
				36,804		51,613


7	Other information

	ROSH FOODS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	41 Bramford Road
	Ipswich
	Suffolk
	IP1 2LU