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Registered Number: 12100010
England and Wales

 

 

 

ROY CONSULTING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 27,263    31,923 
27,263    31,923 
Current assets      
Debtors 39,710    42,577 
Cash at bank and in hand 1,525    4,652 
41,235    47,229 
Creditors: amount falling due within one year (14,931)   (8,301)
Net current assets 26,304    38,928 
 
Total assets less current liabilities 53,567    70,851 
Creditors: amount falling due after more than one year (53,549)   (66,312)
Net assets 18    4,539 
 

Capital and reserves
     
Called up share capital 4 10    10 
Profit and loss account 8    4,529 
Shareholders' funds 18    4,539 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 April 2025 and were signed by:


-------------------------------
Pallav Roy
Director
1
General Information
ROY CONSULTING LTD is a private company, limited by shares, registered in England and Wales, registration number 12100010, registration address 7 Grain Mews, Broughton, Aylesbury, HP22 7BN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25 Reducing Balance
Motor Vehicles 25 Reducing Balance
Computer Equipment 33 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 August 2023   429    7,174    7,603 
Additions 31,762    3,750      35,512 
Disposals      
At 31 July 2024 31,762    4,179    7,174    43,115 
Depreciation
At 01 August 2023 4,632    27    2,783    7,442 
Charge for year 6,782    179    1,449    8,410 
On disposals      
At 31 July 2024 11,414    206    4,232    15,852 
Net book values
Closing balance as at 31 July 2024 20,348    3,973    2,942    27,263 
Opening balance as at 01 August 2023 27,130    402    4,391    31,923 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
10 Class A shares of £1.00 each 10    10 
10    10 

5.

Advances and Credits



Director's Advances, Credits and Guarantees
The following advances and credits to a director subsisted during the year ended 31 July 2024:

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits and Guarantees19,345 74,459 75,215 18,590 
19345744590752150018590
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Director's Advances, Credits and Guarantees16,697 86,755 84,107 19,345 
16697867550841070019345
2