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ROMAN RIVER TREES LTD

Registered Number
13341197
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

ROMAN RIVER TREES LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | Gordon Dewdney

Registered Address | Unit 3 Upp Hall Farm
| Salmons Lane
| Colchester
| CO6 1RY

Place of Business | 6 Valley View
| Sudbury
| CO10 9AR

Registered Number | 13341197 (England and Wales)

ROMAN RIVER TREES LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 239,454 |  |  |  | 130,628
|  |  |  | 239,454 |  |  |  | 130,628
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 59,512 |  |  |  | 29,349 |  |
Cash at bank and on hand |  | 99,603 |  |  |  | 21,516 |  |
|  | 159,115 |  |  |  | 50,865 |  |
Creditors amounts falling due within one year | 5 | (129,716) |  |  |  | (98,090) |  |
Net current assets (liabilities) |  |  |  | 29,399 |  |  |  | (47,225)
Total assets less current liabilities |  |  |  | 268,853 |  |  |  | 83,403
Creditors amounts falling due after one year | 6 |  |  | (118,179) |  |  |  | (56,424)
Net assets |  |  |  | 150,674 |  |  |  | 26,979
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 101 |  |  |  | 100
Profit and loss account |  |  |  | 150,573 |  |  |  | 26,879
Shareholders' funds |  |  |  | 150,674 |  |  |  | 26,979

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- 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 and authorised for issue by the Director on 19 January 2026, and are signed on its behalf by:
Gordon Dewdney Director Registered Company No. 13341197

ROMAN RIVER TREES LTD
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

| Tangible fixed assets and depreciation
--- | ---
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

|  | Straight line (years)
| Plant and machinery | 5
| Vehicles | 5
| Office Equipment | 3

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Trade and other debtors
--- | ---
| Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 193,771
| Additions | 156,153
| At 30 April 25 | 349,924
| Depreciation and impairment
| At 01 May 24 | 63,143
| Charge for year | 47,327
| At 30 April 25 | 110,470
| Net book value
| At 30 April 25 | 239,454
| At 30 April 24 | 130,628

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 57,768 |  | 26,580
| Other debtors | 1,562 |  | 2,769
| Prepayments and accrued income | 182 |  | -
| Total | 59,512 |  | 29,349

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 11,039 |  | 9,354
| Bank borrowings and overdrafts | 9,234 |  | 14,131
| Taxation and social security | 26,981 |  | 25,338
| Finance lease and HP contracts | 78,714 |  | 37,921
| Other creditors | 1,034 |  | 8,639
| Accrued liabilities and deferred income | 2,714 |  | 2,707
| Total | 129,716 |  | 98,090

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 118,179 |  | 56,424
| Total | 118,179 |  | 56,424

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 196,893 |  | 94,345

8. | Financial instruments
--- | ---
| The bounce back loan is denominated in GBP with a nominal interest rate of 2.5% and the final instalment is due on 19th June 2026. The carrying amount at the year end is £6,433.00 (2024: £11,797.91).

9. | Share capital
--- | ---
| The company has issued share capital of 100 ordinary A shares of £1 each. The company issued 1 ordinary B share of £1 in the year.