Roma Access Systems Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05925477

Financial Statements

for the Year Ended 30 September 2025

for

Roma Access Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr. R Welch

SECRETARY:

Miss M Welch

REGISTERED OFFICE:

Roma Access Systems Limited

Roma House

2 St Andrews Street

Hebburn Village

Tyne and Wear

NE31 1AY

REGISTERED NUMBER:

05925477

ACCOUNTANTS:

SKS Bailey Group Limited

52-56 Coatsworth Road

Gateshead

NE8 1QN

Fixed assets

Tangible assets

4

1,069

1,425

Current assets

Stocks

1,500

Debtors

5

20,366

17,825

Cash at bank

17,106

22,081

38,972

41,406

Creditors

Amounts falling due within one year

6

(8,337

)

(11,193

)

Net current assets

30,635

30,213

Total assets less current liabilities

31,704

31,638

Provisions for liabilities

(203

)

(271

)

Net assets

31,501

31,367

Capital and reserves

Called up share capital

100

Retained earnings

7

31,401

31,267

31,501

31,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 16 January 2026 and were signed by:

Mr. R Welch - Director

1.	STATUTORY INFORMATION

Roma Access Systems Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 October 2024

and 30 September 2025

1,315

14,269

15,584

DEPRECIATION

At 1 October 2024

1,315

12,844

14,159

Charge for year

-

356

At 30 September 2025

1,315

13,200

14,515

NET BOOK VALUE

At 30 September 2025

-

1,069

At 30 September 2024

-

1,425

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,883

6,880

Tax

11,431

10,784

VAT

203

161

Prepayments

849

-

20,366

17,825

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

189

957

Corporation tax

6,714

6,544

Credit Card

216

945

Directors' current accounts

100

1,483

Accrued expenses

1,118

1,264

8,337

11,193

7.

RESERVES

Retained

earnings

£

At 1 October 2024

31,267

Profit for the year

28,334

Dividends

(28,200

)

At 30 September 2025

31,401

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. R Welch.