Roya Holdings Ltd

Roya Holdings Ltd
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Roya Holdings Ltd Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Douglas Marshall 31 March 2025 .................................................... Wyre Business Consultants Ltd 26 Church Street Worcestershire DY10 2AR 31 December 2025 1

Roya Holdings Ltd
Accountants' Report
For the year ended 31 March 2025

Accountants report

You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

Douglas Marshall
31 March 2025

....................................................

Wyre Business Consultants Ltd
26 Church Street
Worcestershire
DY10 2AR
31 December 2025

1

Roya Holdings Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	2,209,397	474,977
		2,209,397	474,977
Current assets
Debtors		11,675	4,583
Cash at bank and in hand		4,174	17,308
		15,849	21,891
Creditors: amount falling due within one year		(2,344,177)	(1,084,097)
Net current assets		(2,328,328)	(1,062,206)

Total assets less current liabilities		(118,931)	(587,229)
Net assets		(118,931)	(587,229)

Capital and reserves
Called up share capital		101	101
Revaluation Reserves		600,000	-
Profit and loss account		(719,032)	(587,330)
Shareholders' funds		(118,931)	(587,229)

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 December 2025 and were signed on its behalf by:

-------------------------------
Puja Conway
Director

2

Roya Holdings Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Roya Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 10025232, registration address The Crown Offices, The Crown, Martley, WR6 6PA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors have confirmed they will continue to provide financial support, including funding all renovations and refurbishments, and that these loans will not be recalled within 12 months. Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 5).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Investment properties	Total
	£	£	£	£
At 01 April 2024	8,913	118,876	474,978	602,767
Additions	125,593	140,192	935,080	1,200,865
Disposals	-	-	-	-
Revaluations	-	-	600,000	600,000
At 31 March 2025	134,506	259,068	2,010,058	2,403,632
Depreciation
At 01 April 2024	8,913	118,876	-	127,789
Charge for year	31,398	35,048	-	66,446
On disposals	-	-	-	-
At 31 March 2025	40,311	153,924	-	194,235
Net book values
Closing balance as at 31 March 2025	94,195	105,144	2,010,058	2,209,397
Opening balance as at 01 April 2024	-	-	474,977	474,977

3

Registered Number: 10025232
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
ROYA HOLDINGS LTD