Room Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09130559

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		69,233		98,580

			69,233		98,580
CURRENT ASSETS
Debtors	5	-		16,250
Cash at bank and in hand		13,201		3,575

		13,201		19,825
Creditors: Amounts Falling Due Within One Year	6	(108,567 )		(140,189 )

NET CURRENT ASSETS (LIABILITIES)			(95,366 )		(120,364 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(26,133 )		(21,784 )

Creditors: Amounts Falling Due After More Than One Year	7		(21,317 )		(20,979 )

NET LIABILITIES			(47,450 )		(42,763 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(47,550 )		(42,863 )

SHAREHOLDERS' FUNDS			(47,450)		(42,763)

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Room Developments Limited

Balance Sheet (continued)

As At 31 March 2025

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 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 R Room

Director

11/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Room Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09130559 . The registered office is Boundary View, Main Street, Newton On Derwent, York, North Yorkshire, YO41 4DA.

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 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.

2.3. 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:

Plant & Machinery	Reducing Balance - 25%
Motor Vehicles	Reducing Balance - 25%

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Room Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 April 2024	14,000	99,439	113,439
Additions	-	88,205	88,205
Disposals	-	(115,869 )	(115,869 )

As at 31 March 2025	14,000	71,775	85,775

Depreciation
As at 1 April 2024	2,815	12,044	14,859
Provided during the period	2,800	18,992	21,792
Disposals	-	(20,109 )	(20,109 )

As at 31 March 2025	5,615	10,927	16,542

Net Book Value
As at 31 March 2025	8,385	60,848	69,233

As at 1 April 2024	11,185	87,395	98,580

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	16,250

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,400	4,250
Trade creditors	15,622	17,761
Other creditors	67,936	103,280
Taxation and social security	21,609	14,898

	108,567	140,189

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,317	20,979

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Room Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,400	4,250
Later than one year and not later than five years	21,317	20,979

	24,717	25,229

	24,717	25,229

9. Share Capital

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

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