Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Route One Building Consultancy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T Brock

REGISTERED OFFICE:

19 Park Street

Croydon

CR0 1YD

REGISTERED NUMBER:

06323540 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

1,972

14,338

CURRENT ASSETS

Debtors

5

101,006

129,002

Cash at bank

129,070

166,603

230,076

295,605

CREDITORS

Amounts falling due within one year

6

78,509

116,826

NET CURRENT ASSETS

151,567

178,779

TOTAL ASSETS LESS CURRENT LIABILITIES

153,539

193,117

PROVISIONS FOR LIABILITIES

7

703

3,584

NET ASSETS

152,836

189,533

CAPITAL AND RESERVES

Called up share capital

8

5

5

Retained earnings

152,831

189,528

SHAREHOLDERS' FUNDS

152,836

189,533

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

T Brock - Director

1.	STATUTORY INFORMATION

Route One Building Consultancy 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

Income comprises amounts billed, excluding VAT, under an exchange transaction with a customer when, and to the extent the Company obtains the right to consideration in exchange for its performance. Where payments are received from customers in advance of performance, corresponding revenues are deferred until the right to consideration from performance has been obtained. Similarly, where the Company has partially performed its contractual obligation, revenue is recognised to the extent that it has obtained the right to consideration through its performance.

Tangible fixed assets

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

Improvements to property

-

Straight line over 3 years

Fixtures and fittings

-

Straight line over 3 years

Computer equipment

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

41,209

7,204

12,329

60,742

Additions

-

-

1,190

1,190

At 31 March 2025

41,209

7,204

13,519

61,932

DEPRECIATION

At 1 April 2024

29,222

5,951

11,231

46,404

Charge for year

11,720

972

864

13,556

At 31 March 2025

40,942

6,923

12,095

59,960

NET BOOK VALUE

At 31 March 2025

267

281

1,424

1,972

At 31 March 2024

11,987

1,253

1,098

14,338

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

50,602

96,004

Prepayments

16,577

17,326

Accrued income

33,827

15,672

101,006

129,002

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,054

5,648

Tax

39,818

55,503

Social security and other taxes

27

84

Pensions payable

84

-

VAT

19,027

17,858

Directors' current accounts

7,404

30,482

Accrued expenses

9,095

7,251

78,509

116,826

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

703

3,584

Deferred

tax

£

Balance at 1 April 2024

3,584

Provided during year

(2,881

)

Balance at 31 March 2025

703

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

10p

5

5

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is T Brock.