REGISTERED NUMBER: 11794821 (England and Wales)

ROOM C MERCHANDISE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms S Vendraminetto

SECRETARY:

Ms S Vendraminetto

REGISTERED OFFICE:

Sterling House

2b Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

11794821 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

-

3,035

CURRENT ASSETS

Stocks

5

28,739

54,050

Debtors

6

3,556

19,089

Prepayments and accrued income

68

-

Cash at bank

3,578

5,622

35,941

78,761

CREDITORS

Amounts falling due within one year

7

118,491

134,141

NET CURRENT LIABILITIES

(82,550

)

(55,380

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(82,550

)

(52,345

)

CREDITORS

Amounts falling due after more than one year

8

14,167

16,042

NET LIABILITIES

(96,717

)

(68,387

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(96,817

)

(68,487

)

SHAREHOLDERS' FUNDS

(96,717

)

(68,387

)

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 her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2025 and were signed by:

Ms S Vendraminetto - Director

1.	STATUTORY INFORMATION

Room C Merchandise Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 February 2024

475

407

5,840

6,722

Additions

274

-

-

274

Disposals

(749

)

(407

)

(5,840

)

(6,996

)

At 31 January 2025

-

-

-

-

DEPRECIATION

At 1 February 2024

119

202

3,366

3,687

Eliminated on disposal

(119

)

(202

)

(3,366

)

(3,687

)

At 31 January 2025

-

-

-

-

NET BOOK VALUE

At 31 January 2025

-

-

-

-

At 31 January 2024

356

205

2,474

3,035

5.

STOCKS

31.1.25

31.1.24

£

£

Stocks

28,739

54,050

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

1,683

172

Other debtors - EComm Hero

-

17,058

Other debtors

1,500

1,500

VAT

373

-

Prepayments

-

359

3,556

19,089

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts (see note 9)

33,628

52,910

Other loans (see note 9)

19,516

56,005

Trade creditors

505

949

Amounts owed to group undertakings

21,808

-

Social security and other taxes

-

271

VAT

-

10,469

Other creditors

712

748

Directors' current accounts

39,562

10,489

Accrued expenses

2,760

2,300

118,491

134,141

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans (see note 9)

14,167

16,042

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,167

6,042

9.

LOANS

An analysis of the maturity of loans is given below:

31.1.25

31.1.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

31,128

50,410

Bank loans

2,500

2,500

Amazon loan

19,516

56,005

53,144

108,915

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,500

2,500

Amounts falling due between two and five years:

Bank loans - 2-5 years

7,500

7,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

4,167

6,042

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 February 2024

(68,487

)

Deficit for the year

(28,330

)

At 31 January 2025

(96,817

)

12.	ULTIMATE CONTROLLING PARTY