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Registered number: 11791730
Roman Balustrades Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hancock & Hastings Limited
Roman Balustrades Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Roman Balustrades Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 11791730

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,020 |  | -
|  |  | 1,020 |  | -
CURRENT ASSETS
Debtors | 5 | 30,048 |  | 26,218 |
Cash at bank and in hand |  | 9,994 |  | 6,180 |
|  | 40,042 |  | 32,398 |
Creditors: Amounts Falling Due Within One Year | 6 | (40,962 ) |  | (32,298 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (920 ) |  | 100
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 100 |  | 100
NET ASSETS |  |  | 100 |  | 100
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
SHAREHOLDERS' FUNDS |  |  | 100 |  | 100

For the year ending 31 March 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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

K King Director
09/12/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Roman Balustrades Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Roman Balustrades Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11791730 . The registered office is 17 Bybrook Court, Kennington, Ashford, TN24 9JX.
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. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.3. 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:

Computer Equipment | 25% Reducing balance method

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2024 | -
Additions | 1,166
As at 31 March 2025 | 1,166
Depreciation
As at 1 April 2024 | -
Provided during the period | 146
As at 31 March 2025 | 146

...CONTINUED
Page 2
Page 3
Roman Balustrades Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 1,020
As at 1 April 2024 | -

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,053 |  | 5,380
Other debtors | 6,120 |  | -
VAT | 743 |  | 483
Directors' loan accounts | 18,132 |  | 20,355
| 30,048 |  | 26,218

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 39 |  | -
Bank loans and overdrafts | 19,701 |  | 22,402
Corporation tax | 21,222 |  | 9,896
| 40,962 |  | 32,298

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Kieran King | 20,355 | 2,223 | - | - | 18,132

The above loan is unsecured, interest free and repayable on demand.
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