| ROMAN (DELICATESSEN MERCHANTS) LTD |
| Registered number: |
00959485 |
| Balance Sheet |
| as at 30 September 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
4,392 |
|
|
5,806 |
|
| Current assets |
| Stocks |
|
|
6,915 |
|
|
6,757 |
| Debtors |
4 |
|
13,340 |
|
|
14,253 |
| Cash at bank and in hand |
|
|
12,844 |
|
|
14,779 |
|
|
|
33,099 |
|
|
35,789 |
|
| Creditors: amounts falling due within one year |
5 |
|
(10,466) |
|
|
(9,675) |
|
| Net current assets |
|
|
|
22,633 |
|
|
26,114 |
|
| Net assets |
|
|
|
27,025 |
|
|
31,920 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
160,500 |
|
|
160,500 |
| Profit and loss account |
|
|
|
(133,475) |
|
|
(128,580) |
|
| Shareholders' funds |
|
|
|
27,025 |
|
|
31,920 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Nicholas Gawlak |
| Director |
| Approved by the board on 23 September 2025 |
|
| ROMAN (DELICATESSEN MERCHANTS) LTD |
| Notes to the Accounts |
| for the year ended 30 September 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
|
|
Plant and machinery |
25% reducing balance method |
|
Motor vehicles |
25% reducing balance method |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
| 2 |
Employees |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 October 2023 |
131,534 |
|
19,695 |
|
151,229 |
|
At 30 September 2024 |
131,534 |
|
19,695 |
|
151,229 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2023 |
131,385 |
|
14,038 |
|
145,423 |
|
Charge for the year |
- |
|
1,414 |
|
1,414 |
|
At 30 September 2024 |
131,385 |
|
15,452 |
|
146,837 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2024 |
149 |
|
4,243 |
|
4,392 |
|
At 30 September 2023 |
149 |
|
5,657 |
|
5,806 |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade debtors |
12,247 |
|
12,945 |
|
Vat recoverable |
|
|
|
|
193 |
|
408 |
|
Other debtors |
900 |
|
900 |
|
|
|
|
|
|
13,340 |
|
14,253 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Trade creditors |
6,420 |
|
5,702 |
|
Other taxes and social security costs |
- |
|
13 |
|
Accruals |
1,650 |
|
3,300 |
|
Other creditors |
2,396 |
|
660 |
|
|
|
|
|
|
10,466 |
|
9,675 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
ROMAN (DELICATESSEN MERCHANTS) LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
195 Tentelow Lane |
|
Norwood Green |
|
Southall |
|
UB2 4LP |