Acorah Software Products - Accounts Production 16.7.461 false true true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 09678682 Mr Cristian Necula Mr Cristian Necula false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09678682 2024-07-31 09678682 2025-07-31 09678682 2024-08-01 2025-07-31 09678682 frs-core:CurrentFinancialInstruments 2025-07-31 09678682 frs-core:FurnitureFittings 2025-07-31 09678682 frs-core:FurnitureFittings 2024-08-01 2025-07-31 09678682 frs-core:FurnitureFittings 2024-07-31 09678682 frs-core:ShareCapital 2025-07-31 09678682 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 09678682 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09678682 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 09678682 frs-bus:SmallEntities 2024-08-01 2025-07-31 09678682 frs-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09678682 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09678682 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 09678682 frs-bus:OrdinaryShareClass1 2025-07-31 09678682 frs-bus:OrdinaryShareClass2 2024-08-01 2025-07-31 09678682 frs-bus:OrdinaryShareClass2 2025-07-31 09678682 1 2024-08-01 2025-07-31 09678682 frs-bus:Director1 2024-08-01 2025-07-31 09678682 frs-bus:Director1 2024-07-31 09678682 frs-bus:Director1 2025-07-31 09678682 frs-countries:EnglandWales 2024-08-01 2025-07-31 09678682 2023-07-31 09678682 2024-07-31 09678682 2023-08-01 2024-07-31 09678682 frs-core:CurrentFinancialInstruments 2024-07-31 09678682 frs-core:ShareCapital 2024-07-31 09678682 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09678682 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 09678682 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31
Registered number: 09678682
Romtelecom Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountant's Report
Report of the Accountant to the director of Romtelecom Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Inchmead Accountants
25 November 2025
Inchmead Accountants
100 Berkshire Place
Winnersh
Wokingham
RG41 5RD
Page 1
Page 2
Balance Sheet
Registered number: 09678682
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 561 1
561 1
CURRENT ASSETS
Debtors 5 2,160 -
Cash at bank and in hand 66,409 60,819
68,569 60,819
Creditors: Amounts Falling Due Within One Year 6 (67,460 ) (58,964 )
NET CURRENT ASSETS (LIABILITIES) 1,109 1,855
TOTAL ASSETS LESS CURRENT LIABILITIES 1,670 1,856
NET ASSETS 1,670 1,856
CAPITAL AND RESERVES
Called up share capital 7 1,100 1,100
Profit and Loss Account 570 756
SHAREHOLDERS' FUNDS 1,670 1,856
For the year ending 31 July 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 Cristian Necula
Director
25 November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Romtelecom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09678682 . The registered office is Inchmead Suite, 100 Berkshire Place, Winnersh, Wokingham, RG41 5RD.
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 directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

Recent legislative changes regarding off payroll working arrangements (IR35) is likely to affect the company's business as a contractor.
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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised when the company is entitled, under the contract of service, to invoice for its services and expenses. These entitlements are normally monthly.
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:
Fixtures & Fittings 3 years straight line
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 year 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 asset reflects 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 or deferred 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:
2025 2024
Office and administration 1 1
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2024 4,106
Additions 839
As at 31 July 2025 4,945
Depreciation
As at 1 August 2024 4,105
Provided during the period 279
As at 31 July 2025 4,384
Net Book Value
As at 31 July 2025 561
As at 1 August 2024 1
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 2,160 -
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (1 ) -
Corporation tax 14,099 13,483
Other taxes and social security 47 47
VAT 4,776 4,633
Director's loan account 48,539 40,801
67,460 58,964
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
100 Ordinary A shares of £ 1.00 each 100 100
1,100 1,100
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Page 5
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 August 2024 Amounts advanced Amounts repaid Amounts written off As at 31 July 2025
£ £ £ £ £
Mr Cristian Necula 40,801 65,200 72,938 - 48,539
The above loan is unsecured, interest free and repayable on demand.
9. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 54,000 71,000
10. Controlling Party
The company's controlling party is Mr Cristian Necula by virtue of his ownership of his 91% ownership of the issued share capital in the company.
Page 5