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Company No: 07449801 (England and Wales)

ROUNDHOUSE COMMERCIAL LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROUNDHOUSE COMMERCIAL LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROUNDHOUSE COMMERCIAL LTD

COMPANY INFORMATION

For the financial year ended 31 March 2025
ROUNDHOUSE COMMERCIAL LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTOR George Stevens
REGISTERED OFFICE Alouette Cottage
Flawith Road
Tholthorpe
YO61 1SG
United Kingdom
COMPANY NUMBER 07449801 (England and Wales)
ACCOUNTANT Morrell Middleton Auditors Ltd
Chartered Certified Accountants
Wellington House
Aviator Court
York
YO30 4UZ
ROUNDHOUSE COMMERCIAL LTD

BALANCE SHEET

As at 31 March 2025
ROUNDHOUSE COMMERCIAL LTD

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 4 145,066 73,082
145,066 73,082
Current assets
Stocks 5 500 500
Debtors 6 1,159 7,192
Cash at bank and in hand 7 9,418 4,302
11,077 11,994
Creditors: amounts falling due within one year 8 ( 32,173) ( 155,670)
Net current liabilities (21,096) (143,676)
Total assets less current liabilities 123,970 (70,594)
Creditors: amounts falling due after more than one year 9 ( 245,213) ( 38,819)
Net liabilities ( 121,243) ( 109,413)
Capital and reserves
Called-up share capital 10 2 2
Profit and loss account ( 121,245 ) ( 109,415 )
Total shareholders' deficit ( 121,243) ( 109,413)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The financial statements of Roundhouse Commercial Ltd (registered number: 07449801) were approved and authorised for issue by the Director on 21 July 2025. They were signed on its behalf by:

George Stevens
Director
ROUNDHOUSE COMMERCIAL LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROUNDHOUSE COMMERCIAL LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roundhouse Commercial Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Alouette Cottage, Flawith Road, Tholthorpe, YO61 1SG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill not amortised
Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 20 % reducing balance
Vehicles 33.33 % reducing balance
Computer equipment 33.33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 2 1

3. Intangible assets

Goodwill Total
£ £
Cost
At 01 April 2024 24,759 24,759
At 31 March 2025 24,759 24,759
Accumulated amortisation
At 01 April 2024 24,759 24,759
At 31 March 2025 24,759 24,759
Net book value
At 31 March 2025 0 0
At 31 March 2024 0 0

4. Tangible assets

Plant and machinery Vehicles Computer equipment Total
£ £ £ £
Cost
At 01 April 2024 29,827 73,585 12,963 116,375
Additions 110,675 3,263 2,582 116,520
Disposals 0 ( 19,495) 0 ( 19,495)
At 31 March 2025 140,502 57,353 15,545 213,400
Accumulated depreciation
At 01 April 2024 14,432 18,781 10,080 43,293
Charge for the financial year 19,651 16,989 1,311 37,951
Disposals 0 ( 12,910) 0 ( 12,910)
At 31 March 2025 34,083 22,860 11,391 68,334
Net book value
At 31 March 2025 106,419 34,493 4,154 145,066
At 31 March 2024 15,395 54,804 2,883 73,082

5. Stocks

2025 2024
£ £
Stocks 500 500

6. Debtors

2025 2024
£ £
Trade debtors 390 7,192
Other debtors 769 0
1,159 7,192

7. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 9,418 4,302

8. Creditors: amounts falling due within one year

2025 2024
£ £
Bank loans 5,532 5,395
Trade creditors 2,124 4,540
Other taxation and social security 5,071 1,388
Obligations under finance leases and hire purchase contracts 3,660 3,660
Other creditors 15,786 140,687
32,173 155,670

9. Creditors: amounts falling due after more than one year

2025 2024
£ £
Bank loans 24,138 29,669
Obligations under finance leases and hire purchase contracts 65,272 9,150
Other creditors 155,803 0
245,213 38,819

There are no amounts included above in respect of which any security has been given by the small entity.

10. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2