REGISTERED NUMBER: 04504505 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Two Roads Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Gale

REGISTERED OFFICE:

Foxhall Lodge

Foxhall Road

Nottingham

Derbyshire

NG7 6LH

REGISTERED NUMBER:

04504505 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Tangible assets

4

1,841

2,810

CURRENT ASSETS

Debtors

5

47,562

36,475

Cash at bank

3,000

15,223

50,562

51,698

CREDITORS

Amounts falling due within one year

6

43,025

29,234

NET CURRENT ASSETS

7,537

22,464

TOTAL ASSETS LESS CURRENT LIABILITIES

9,378

25,274

CREDITORS

Amounts falling due after more than one year

7

(3,346

)

(11,249

)

PROVISIONS FOR LIABILITIES

(534

)

(534

)

NET ASSETS

5,498

13,491

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,398

13,391

SHAREHOLDERS' FUNDS

5,498

13,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

P Gale - Director

1.	STATUTORY INFORMATION

Two Roads Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax. Turnover is accounted for in the year in which the services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Computer equipment - 33% on cost

Leasing commitments

Rentals paid under operating leases are charged to the profit or loss in the period in which they are incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 February 2024

and 31 January 2025

22,551

13,442

35,993

DEPRECIATION

At 1 February 2024

21,521

11,662

33,183

Charge for year

257

712

969

At 31 January 2025

21,778

12,374

34,152

NET BOOK VALUE

At 31 January 2025

773

1,068

1,841

At 31 January 2024

1,030

1,780

2,810

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

46,378

32,955

Other debtors

1,184

3,520

47,562

36,475

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,903

7,708

Trade creditors

4,941

1,739

Tax

1,238

6,951

Social security and other taxes

12,801

10,485

Other creditors

15,751

739

Director's current account

51

1,292

Accruals and deferred income

340

320

43,025

29,234

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-5 years

3,346

11,249