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REGISTERED NUMBER: 06644662 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

ROLAND ASSOCIATES LIMITED

ROLAND ASSOCIATES LIMITED (REGISTERED NUMBER: 06644662)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ROLAND ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTOR: D R Major





SECRETARY: A D Major





REGISTERED OFFICE: C/o Beever and Struther
One Express
1 George Leigh Street
Manchester
Greater Manchester
M4 5DL





REGISTERED NUMBER: 06644662 (England and Wales)

ROLAND ASSOCIATES LIMITED (REGISTERED NUMBER: 06644662)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,750 19,052

CURRENT ASSETS
Debtors 5 41,815 43,260
Cash at bank 9,854 17,970
51,669 61,230
CREDITORS
Amounts falling due within one year 6 650 5,769
NET CURRENT ASSETS 51,019 55,461
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,769

74,513

PROVISIONS FOR LIABILITIES 2,612 3,620
NET ASSETS 62,157 70,893

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 62,154 70,890
SHAREHOLDERS' FUNDS 62,157 70,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

ROLAND ASSOCIATES LIMITED (REGISTERED NUMBER: 06644662)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 February 2024 and were signed by:





D R Major - Director


ROLAND ASSOCIATES LIMITED (REGISTERED NUMBER: 06644662)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Roland Associates 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.

Turnover
Turnover represents the value of services supplied, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office Equipment - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2022 - 1 ) .

ROLAND ASSOCIATES LIMITED (REGISTERED NUMBER: 06644662)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Office Computer
Equipment equipment Totals
£    £    £   
COST
At 1 October 2022
and 30 September 2023 41,371 63,184 104,555
DEPRECIATION
At 1 October 2022 33,805 51,698 85,503
Charge for year 1,513 3,789 5,302
At 30 September 2023 35,318 55,487 90,805
NET BOOK VALUE
At 30 September 2023 6,053 7,697 13,750
At 30 September 2022 7,566 11,486 19,052

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 41,815 43,260

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security - 5,769
Other creditors 650 -
650 5,769

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 30 September 2023 and the period ended 30 September 2022:

2023 2022
£    £   
D R Major
Balance outstanding at start of year 29,607 38,819
Amounts repaid (408 ) (9,212 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,199 29,607