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Registered number: 01275473
Roman Motors (Westavon) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Grenfell James Associates Limited
13 The Courtyard Timothys Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01275473
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 169,720 173,545
169,720 173,545
CURRENT ASSETS
Debtors 5 11,125 11,104
Cash at bank and in hand 22,125 24,126
33,250 35,230
Creditors: Amounts Falling Due Within One Year 6 (93,496 ) (83,216 )
NET CURRENT ASSETS (LIABILITIES) (60,246 ) (47,986 )
TOTAL ASSETS LESS CURRENT LIABILITIES 109,474 125,559
PROVISIONS FOR LIABILITIES
Deferred Taxation (425 ) (542 )
NET ASSETS 109,049 125,017
CAPITAL AND RESERVES
Called up share capital 7 100 100
Capital redemption reserve 10,100 10,100
Profit and Loss Account 98,849 114,817
SHAREHOLDERS' FUNDS 109,049 125,017
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J R Ziel
Director
02/12/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Roman Motors (Westavon) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01275473 . The registered office is Western Road, Stratford-Upon-Avon, Warwickshire, CV37 0AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director of the company has confirmed that sufficient financial support will be provided to enable this company to continue its operations for a period of not less than 12 months from the date the balance sheet is signed and accordingly the financial statements are prepared on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold depreciated equally over period of operating lease
Plant & Machinery 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 25% on reducing balance
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
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. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2024 283,950 55,663 400 8,585
As at 30 September 2025 283,950 55,663 400 8,585
...CONTINUED
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Depreciation
As at 1 October 2024 113,259 54,117 391 8,223
Provided during the period 3,164 309 9 109
As at 30 September 2025 116,423 54,426 400 8,332
Net Book Value
As at 30 September 2025 167,527 1,237 - 253
As at 1 October 2024 170,691 1,546 9 362
Computer Equipment Total
£ £
Cost
As at 1 October 2024 2,702 351,300
As at 30 September 2025 2,702 351,300
Depreciation
As at 1 October 2024 1,765 177,755
Provided during the period 234 3,825
As at 30 September 2025 1,999 181,580
Net Book Value
As at 30 September 2025 703 169,720
As at 1 October 2024 937 173,545
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 624 246
Other debtors 10,501 10,858
11,125 11,104
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 243 238
Other creditors 93,128 82,924
Taxation and social security 125 54
93,496 83,216
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7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6