ROMAN RIVER TREES LTD


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)

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.

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:

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.

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.

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.

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.