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Registered number: 09153222

Room 26 Limited

ACCOUNTS
FOR THE 486 DAY PERIOD ENDED 28/02/2025

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

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ACCOUNTS
FOR THE 486 DAY PERIOD ENDED 28/02/2025
DIRECTORS
Mr A F Wernham
Mrs L Wernham
SECRETARY
Mrs L Wernham
REGISTERED OFFICE
15 St James Road
Carlisle
Cumbria
CA2 5NX
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

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ACCOUNTS
FOR THE486 DAY PERIODENDED28/02/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

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BALANCE SHEET AT 28/02/2025
20252024
Notes££
FIXED ASSETS
Intangible assets3-21,152
Tangible assets4-1,358
-22,510
CURRENT ASSETS
Stock76798,619
Debtors62,2484,001
Cash at bank and in hand4,36543,953
7,380146,573
CREDITORS: Amounts falling due within one year717,989103,051
NET CURRENT (LIABILITIES) / ASSETS(10,609)43,522
TOTAL ASSETS LESS CURRENT LIABILITIES(10,609)66,032
CREDITORS: Amounts falling due after more than one year82,53315,833
PROVISIONS FOR LIABILITIES AND CHARGES9-258
NET (LIABILITIES) / ASSETS(13,142)49,941
CAPITAL AND RESERVES
Called up share capital10300300
Profit and loss account(13,442)49,641
SHAREHOLDERS' FUNDS(13,142)49,941
For the year ending 28/02/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/05/2025 and signed on their behalf by
.............................
Mr A F Wernham
Director

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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
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
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
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

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2. EMPLOYEES
20252024
No.No.
Average number of employees55
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/11/202357,41057,410
Disposals(9,066)(9,066)
At 28/02/202548,34448,344
Depreciation
At 01/11/202336,25836,258
For the 486 day period12,08612,086
At 28/02/202548,34448,344
Net Book Amounts
At 28/02/2025--
At 31/10/202321,15221,152
4. TANGIBLE FIXED ASSETS
Plant and
MachineryTotal
££
Cost
At 01/11/20232,1292,129
Disposals(2,129)(2,129)
At 28/02/2025--
Depreciation
At 01/11/2023771771
Disposals(1,110)(1,110)
For the 486 day period339339
At 28/02/2025--
Net Book Amounts
At 28/02/2025--
At 31/10/20231,3581,358

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5. STOCK 20252024
££
Stock comprises:
Stock76798,619
76798,619
6. DEBTORS 20252024
££
Amounts falling due within one year
UK corporation tax2,248840
Prepayments-3,161
2,2484,001
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT2,2978,015
PAYE, NIC and social security-581
Directors current account3,89282,355
Bank Loan10,00010,000
Accruals1,8002,100
17,989103,051
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Bank loans (unsecured) >1yr2,53315,833
2,53315,833

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9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation-258
-258
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100 A Ordinary Shares of £1 each100100
100 B Ordinary Shares of £1 each100100
300300
11. RELATED PARTY TRANSACTIONS
No dividends (2023: £2,000) were paid to the directors during the period.
Total remuneration of £31,968 (2023: £19,860) was paid to the directors during the period.
At the balance sheet date the company owed the directors £3,892 (2023: £82,355). This amount is unsecured, interest free and repayable on demand.
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.