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Company Registration No. 12765559 (England and Wales)
Rolland Consulting Ltd Unaudited accounts for the year ended 31 March 2025
Rolland Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Rolland Consulting Ltd Company Information for the year ended 31 March 2025
Directors
G M Rolland Graham Rolland
Company Number
12765559 (England and Wales)
Registered Office
Whitmore View, Hammer Lane Grayshott Hindhead Hampshire GU26 6JB United Kingdom
Accountants
DKB Accountancy & Taxation 12 Blackbrook Drive Lodge Moor Sheffield South Yorkshire S10 4LS
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Rolland Consulting Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,205
4,338
Current assets
Inventories
5
-
1,200
Debtors
6
1,982
266
Cash at bank and in hand
20
20,100
2,002
21,566
Creditors: amounts falling due within one year
7
(3,213)
(24,166)
Net current liabilities
(1,211)
(2,600)
Total assets less current liabilities
1,994
1,738
Provisions for liabilities
Deferred tax
(609)
(1,041)
Net assets
1,385
697
Capital and reserves
Called up share capital
8
1
1
Profit and loss account
1,384
696
Shareholders' funds
1,385
697
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by
G M Rolland Director Company Registration No. 12765559
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Rolland Consulting Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Rolland Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 12765559. The registered office is Whitmore View, Hammer Lane, Grayshott, Hindhead, Hampshire, GU26 6JB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% - Reducing Balance
Fixtures & fittings
20% - Reducing Balance
Computer equipment
33% - Reducing Balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Rolland Consulting Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2024
5,703
3,472
9,175
At 31 March 2025
5,703
3,472
9,175
Depreciation
At 1 April 2024
3,368
1,469
4,837
Charge for the year
467
666
1,133
At 31 March 2025
3,835
2,135
5,970
Net book value
At 31 March 2025
1,868
1,337
3,205
At 31 March 2024
2,335
2,003
4,338
5
Inventories
2025
2024
£
£
Work in progress
-
1,200
-
1,200
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
96
Accrued income and prepayments
-
170
Other debtors
1,982
-
1,982
266
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
3,755
Trade creditors
-
705
Taxes and social security
421
10,103
Other creditors
2,022
6,647
Loans from directors
-
54
Accruals
770
2,902
3,213
24,166
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
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Rolland Consulting Ltd Notes to the Accounts for the year ended 31 March 2025
9
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
G M Rolland
Director's Current Account
(53)
9,529
7,522
1,954
(53)
9,529
7,522
1,954
During the year, the company made interest-free advances to the director amounting to £9,529 (2024: £16,638). These were repayable on demand. The company received repayments of £7,522 (2024: £41,158 ). At the year-end, the total balance owed to the company by the director was £1,954 (2024: £Nil). This balance was repaid in full over the course of the period 01/04/2025 to 24/12/2025.
10
Transactions with related parties
At the year-end, a balance of £2,022 (2024: £6,647), included in 'Other Creditors' was due to, a company in which the director holds a participating interest. The balance was the result of ongoing trading activity during the year. The balance is unsecured, interest-free, and repayable on demand.
11
Average number of employees
During the year the average number of employees was 0 (2024: 1).
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