REGISTERED NUMBER: SC414447 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Roots n Shoots Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T Jordan

REGISTERED OFFICE:

C/O McLay, McAlister & McGibbon LLP

145 St Vincent Street

Glasgow

Scotland

G2 5JF

REGISTERED NUMBER:

SC414447 (Scotland)

ACCOUNTANTS:

McLay McAlister & McGibbon LLP

Chartered Accountants

145 St Vincent Street

Glasgow

G2 5JF

FIXED ASSETS

Tangible assets

4

97,272

112,962

CURRENT ASSETS

Stocks

50

50

Cash at bank

54,095

40,043

54,145

40,093

CREDITORS

Amounts falling due within one year

5

(21,151

)

(29,511

)

NET CURRENT ASSETS

32,994

10,582

TOTAL ASSETS LESS CURRENT LIABILITIES

130,266

123,544

PROVISIONS FOR LIABILITIES

(18,482

)

(21,463

)

NET ASSETS

111,784

102,081

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

111,684

101,981

SHAREHOLDERS' FUNDS

111,784

102,081

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 31 July 2026 and were signed by:

Mr T Jordan - Director

1.	STATUTORY INFORMATION

Roots n Shoots Limited is a private company, limited by shares , registered in Scotland. 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.

Turnover

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

The company's policy is to review the remaining useful lives and residual value of all tangible assets on an on-going basis and to adjust the depreciation charge to reflect the remaining useful economic life and residual value.

Plant & Machinery, Motor Vehicles - 25% on reducing balance

Fixture & Fittings - 20% on reducing balance

Computer Equipment - 33% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

59,740

20,686

128,699

4,396

213,521

Additions

3,100

-

19,485

-

22,585

Disposals

-

-

(20,800

)

-

(20,800

)

At 31 March 2026

62,840

20,686

127,384

4,396

215,306

DEPRECIATION

At 1 April 2025

47,704

13,248

35,769

3,838

100,559

Charge for year

3,784

1,488

24,044

184

29,500

Eliminated on disposal

-

-

(12,025

)

-

(12,025

)

At 31 March 2026

51,488

14,736

47,788

4,022

118,034

NET BOOK VALUE

At 31 March 2026

11,352

5,950

79,596

374

97,272

At 31 March 2025

12,036

7,438

92,930

558

112,962

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

(2

)

(2

)

Social security and other taxes

(176

)

101

VAT

2,490

272

Other creditors

1,199

1,174

Directors' current accounts

16,006

26,165

Accrued expenses

1,634

1,801

21,151

29,511

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the date of the accounts the directors were owed £16,006 (2025: £26,165). The loans are interest free and repayable on demand.