THE ROUNDEL (TEIGNBRIDGE) LTD


Director	HENLEY, Katie Amaiya


Registered Address	Flat
	25 Brunswick Place
	Dawlish
	EX7 9PD


Registered Number	15545309 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025
		£	£
Current assets
Debtors	3	12,809
Cash at bank and on hand		12,117
		24,926
Creditors amounts falling due within one year	4	(16,307)
Net current assets (liabilities)			8,619
Total assets less current liabilities			8,619
Creditors amounts falling due after one year	5		(4,077)
Net assets			4,542
Capital and reserves
Called up share capital			1
Profit and loss account			4,541
Shareholders' funds			4,542

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 5 December 2025, and are signed on its behalf by:

HENLEY, Katie Amaiya
Director
Registered Company No. 15545309

THE ROUNDEL (TEIGNBRIDGE) LTD

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.	Average number of employees


		2025
	Average number of employees during the year	5

3.	Debtors: amounts due within one year

		2025
		£
	Other debtors	12,809
	Total	12,809

4.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	5,356
	Taxation and social security	9,639
	Other creditors	682
	Accrued liabilities and deferred income	630
	Total	16,307

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	4,077
	Total	4,077