| Registered number: 09153222 | ||||||||
| FOR THE 486 DAY PERIOD ENDED 28/02/2025 | ||||||||
| Prepared By: | ||||||||
| N B Lancaster & Co | ||||||||
| Chartered Accountants | ||||||||
| 6 Brunswick Street | ||||||||
| Carlisle | ||||||||
| Cumbria | ||||||||
| CA1 1PN | ||||||||
| Room 26 Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE 486 DAY PERIOD ENDED 28/02/2025 | ||||||||
| DIRECTORS | ||||||||
| SECRETARY | ||||||||
| REGISTERED OFFICE | ||||||||
| Cumbria | ||||||||
| COMPANY DETAILS | ||||||||
| Private company limited by shares registered in EW - England and Wales, registered number 09153222 | ||||||||
| ACCOUNTANTS | ||||||||
| N B Lancaster & Co | ||||||||
| Chartered Accountants | ||||||||
| 6 Brunswick Street | ||||||||
| Carlisle | ||||||||
| Cumbria | ||||||||
| CA1 1PN | ||||||||
| Room 26 Limited | ||||||||
| ACCOUNTS | ||||||||
| FOR THE486 DAY PERIODENDED28/02/2025 | ||||||||
| CONTENTS | ||||||||
| Page | ||||||||
| Directors' Report | - | |||||||
| Accountants' Report | - | |||||||
| Statement Of Comprehensive Income | - | |||||||
| Balance Sheet | 3 | |||||||
| Notes To The Accounts | 4 | |||||||
| The following do not form part of the statutory financial statements: | ||||||||
| Trading And Profit And Loss Account | - | |||||||
| Profit And Loss Account Summaries | - | |||||||
| Room 26 Limited | ||||||||
| BALANCE SHEET AT | ||||||||||
| 2025 | 2024 | |||||||||
| Notes | £ | £ | ||||||||
| FIXED ASSETS | ||||||||||
| Intangible assets | 3 | |||||||||
| Tangible assets | 4 | |||||||||
| CURRENT ASSETS | ||||||||||
| Stock | ||||||||||
| Debtors | 6 | |||||||||
| Cash at bank and in hand | ||||||||||
| 7,380 | 146,573 | |||||||||
| CREDITORS: Amounts falling due within one year | 7 | |||||||||
| NET CURRENT (LIABILITIES) / ASSETS | ( | 43,522 | ||||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( | |||||||||
| CREDITORS: Amounts falling due after more than one year | 8 | 2,533 | 15,833 | |||||||
| PROVISIONS FOR LIABILITIES AND CHARGES | 9 | |||||||||
| NET (LIABILITIES) / ASSETS | ( | |||||||||
| CAPITAL AND RESERVES | ||||||||||
| Called up share capital | 10 | |||||||||
| Profit and loss account | (13,442) | 49,641 | ||||||||
| SHAREHOLDERS' FUNDS | ( | |||||||||
| Approved by the board on | ||||||||||
| ............................. | ||||||||||
| Director | ||||||||||
| Room 26 Limited | ||||||||
| NOTES TO THE ACCOUNTS | ||||||||||
| FOR THE 486 DAY PERIOD ENDED 28/02/2025 | ||||||||||
| 1. ACCOUNTING POLICIES |
| 1a. Basis Of Accounting | ||||||||
| The accounts have been prepared under the historical cost convention. | ||||||||
| The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 . | ||||||||
| 1b. Depreciation | ||||||||
| Plant and Machinery | 25% | |||||||
| 1c. Stocks | ||||||||
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. | ||||||||
| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. | ||||||||
| 1d. Pension Costs | ||||||||
| The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year. | ||||||||
| 1e. Goodwill | ||||||||
| Room 26 Limited | ||||||||
| 2. EMPLOYEES | ||||||
| 2025 | 2024 | |||||
| No. | No. | |||||
| Average number of employees | 5 | |||||
| 3. INTANGIBLE FIXED ASSETS | ||||
| Purchased | ||||
| Goodwill | Total | |||
| £ | £ | |||
| Cost | ||||
| At 01/11/2023 | 57,410 | 57,410 | ||
| Disposals | (9,066) | (9,066) | ||
| At 28/02/2025 | 48,344 | 48,344 | ||
| Depreciation | ||||
| At 01/11/2023 | 36,258 | 36,258 | ||
| For the 486 day period | 12,086 | 12,086 | ||
| At 28/02/2025 | 48,344 | 48,344 | ||
| Net Book Amounts | ||||
| At 28/02/2025 | ||||
| At 31/10/2023 | ||||
| 4. TANGIBLE FIXED ASSETS | ||||
| Plant and | ||||
| Machinery | Total | |||
| £ | £ | |||
| Cost | ||||
| At 01/11/2023 | 2,129 | 2,129 | ||
| Disposals | (2,129) | (2,129) | ||
| At 28/02/2025 | - | - | ||
| Depreciation | ||||
| At 01/11/2023 | 771 | 771 | ||
| Disposals | (1,110) | (1,110) | ||
| For the 486 day period | 339 | 339 | ||
| At 28/02/2025 | - | - | ||
| Net Book Amounts | ||||
| At 28/02/2025 | - | |||
| At 31/10/2023 | 1,358 | |||
| Room 26 Limited | ||||||||
| 5. STOCK | 2025 | 2024 | ||||
| £ | £ | |||||
| Stock comprises: | ||||||
| Stock | ||||||
| 6. DEBTORS | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Amounts falling due within one year | ||||||||
| UK corporation tax | 2,248 | 840 | ||||||
| Prepayments | - | 3,161 | ||||||
| 2,248 | 4,001 | |||||||
| 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| VAT | 2,297 | 8,015 | ||||||
| PAYE, NIC and social security | - | 581 | ||||||
| Directors current account | 3,892 | 82,355 | ||||||
| Bank Loan | 10,000 | 10,000 | ||||||
| Accruals | 1,800 | 2,100 | ||||||
| 17,989 | 103,051 | |||||||
| 8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | ||||||||
| 2025 | 2024 | |||||||
| £ | £ | |||||||
| Bank loans (unsecured) >1yr | 2,533 | 15,833 | ||||||
| 2,533 | 15,833 | |||||||
| Room 26 Limited | ||||||||
| 9. PROVISIONS FOR LIABILITIES | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Deferred taxation | - | 258 | ||||||
| - | 258 | |||||||
| 10. SHARE CAPITAL | 2025 | 2024 | ||||||
| £ | £ | |||||||
| Allotted, issued and fully paid: | ||||||||
| 100 | 100 | |||||||
| 100 | 100 | |||||||
| 100 | 100 | |||||||
| 300 | 300 | |||||||
| 11. RELATED PARTY TRANSACTIONS | |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| 12. GOING CONCERN | ||||||||
| The company ceased to trade on 28/02/2025. It is the intention of the directors that the company is to be struck off the register within 12 months of the signing of these financial statements and as such the directors do not deem the going concern basis appropriate. | ||||||||
| As such the accounts have been prepared on a basis other than going concern. | ||||||||