5 false false false false false false false false false false true false false false false false false No description of principal activity 2024-05-11 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 15714147 2024-05-11 2025-05-31 15714147 2025-05-31 15714147 2024-05-10 15714147 bus:OrdinaryShareClass1 2024-05-11 2025-05-31 15714147 bus:Director1 2024-05-11 2025-05-31 15714147 core:WithinOneYear 2025-05-31 15714147 core:ShareCapital 2025-05-31 15714147 core:RetainedEarningsAccumulatedLosses 2025-05-31 15714147 bus:OrdinaryShareClass1 2025-05-31 15714147 bus:SmallEntities 2024-05-11 2025-05-31 15714147 bus:AuditExemptWithAccountantsReport 2024-05-11 2025-05-31 15714147 bus:SmallCompaniesRegimeForAccounts 2024-05-11 2025-05-31 15714147 bus:PrivateLimitedCompanyLtd 2024-05-11 2025-05-31 15714147 bus:FullAccounts 2024-05-11 2025-05-31
COMPANY REGISTRATION NUMBER: 15714147

Roman Build Ltd

Filleted Unaudited Financial Statements

31 May 2025

Roman Build Ltd

Financial Statements

Period from 11 May 2024 to 31 May 2025

Contents | Pages

Statement of financial position | 1

Notes to the financial statements | 2 to 3

Roman Build Ltd

Statement of Financial Position

31 May 2025

| 31 May 25
Note | £

Current assets

Stocks | 20,241
Debtors | 5 | 1,206
Cash at bank and in hand | 21,940
| --------
| 43,387

Creditors: amounts falling due within one year | 6 | ( 69,079)
| --------
Net current liabilities | ( 25,692)
| --------
Total assets less current liabilities | ( 25,692)
| --------

Capital and reserves

Called up share capital | 7 | 1
Profit and loss account | ( 25,693)
| --------
Shareholders deficit | ( 25,692)
| --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 6 February 2026 , and are signed on behalf of the board by:

Miss N Baker |
Director |

Company registration number: 15714147

Roman Build Ltd

Notes to the Financial Statements

Period from 11 May 2024 to 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hamilton House, Hamilton Terrace, Milford Haven, Pembrokeshire, SA73 3JP, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 5 .
5. Debtors

| 31 May 25
| £
Other debtors | 1,206
| -------

Other debtors include an amount of £nil falling due after more than one year.
6. Creditors: amounts falling due within one year

| 31 May 25
| £
Trade creditors | 7,645
Social security and other taxes | 27,375
Other creditors | 34,059
| --------
| 69,079
| --------

7. Called up share capital
Issued, called up and fully paid

| 31 May 25
| No. | £
Ordinary shares of £ 1 each | 1 | 1
| ---- | ----

Share movements

| No. | £

Ordinary

At 11 May 2024 | – | –
Issue of shares | 1 | 1
| ---- | ----
At 31 May 2025 | 1 | 1
| ---- | ----

8. Related party transactions
The company was under the control of Miss N Baker throughout the current period. Miss N Baker is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.