Company registration number 12124023 (England and Wales)
ROAF MARINE SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
ROAF MARINE SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
ROAF MARINE SERVICES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,635
10,588
Current assets
Debtors
4
47,819
5,435
Cash at bank and in hand
1,002
46,592
48,821
52,027
Creditors: amounts falling due within one year
5
(58,094)
(46,392)
Net current (liabilities)/assets
(9,273)
5,635
Net assets
1,362
16,223
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
1,361
16,222
Total equity
1,362
16,223

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 October 2025
Mr S J Roaf
Director
Company registration number 12124023 (England and Wales)
ROAF MARINE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Roaf Marine Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2-4 Packhorse Road, Gerrards Cross, Buckinghamshire, SL9 7QE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost
Computers
25% on cost

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.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

ROAF MARINE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 August 2024
11,337
6,259
17,596
Additions
1,500
2,450
3,950
At 31 July 2025
12,837
8,709
21,546
Depreciation and impairment
At 1 August 2024
2,782
4,226
7,008
Depreciation charged in the year
2,462
1,441
3,903
At 31 July 2025
5,244
5,667
10,911
Carrying amount
At 31 July 2025
7,593
3,042
10,635
At 31 July 2024
8,555
2,033
10,588
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
15,144
5,435
Other debtors
20,000
-
0
Prepayments and accrued income
12,675
-
0
47,819
5,435
ROAF MARINE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
2,458
7,473
Other creditors
55,636
38,919
58,094
46,392
2025-07-31 2024-08-01 false false false 12 October 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr S J Roaf 12124023 2024-08-01 2025-07-31 12124023 2025-07-31 12124023 2024-07-31 12124023 core:PlantMachinery 2025-07-31 12124023 core:ComputerEquipment 2025-07-31 12124023 core:PlantMachinery 2024-07-31 12124023 core:ComputerEquipment 2024-07-31 12124023 core:WithinOneYear 2025-07-31 12124023 core:WithinOneYear 2024-07-31 12124023 core:CurrentFinancialInstruments 2025-07-31 12124023 core:CurrentFinancialInstruments 2024-07-31 12124023 core:ShareCapital 2025-07-31 12124023 core:ShareCapital 2024-07-31 12124023 core:RetainedEarningsAccumulatedLosses 2025-07-31 12124023 core:RetainedEarningsAccumulatedLosses 2024-07-31 12124023 bus:Director1 2024-08-01 2025-07-31 12124023 core:PlantMachinery 2024-08-01 2025-07-31 12124023 core:ComputerEquipment 2024-08-01 2025-07-31 12124023 2023-08-01 2024-07-31 12124023 core:PlantMachinery 2024-07-31 12124023 core:ComputerEquipment 2024-07-31 12124023 2024-07-31 12124023 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 12124023 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 12124023 bus:FRS102 2024-08-01 2025-07-31 12124023 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 12124023 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP