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Registered Number: 12100010
England and Wales
ROY CONSULTING LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

ROY CONSULTING LTD Contents Page For the year ended 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

ROY CONSULTING LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 20,212 |  | 27,263
|  | 20,212 |  | 27,263
Current assets |  |  |
Debtors |  | 34,443 |  | 39,709
Cash at bank and in hand |  | 1,959 |  | 1,525
|  | 36,402 |  | 41,234
Creditors: amount falling due within one year |  | (15,754) |  | (14,930)
Net current assets |  | 20,648 |  | 26,304
Total assets less current liabilities |  | 40,860 |  | 53,567
Creditors: amount falling due after more than one year |  | (40,671) |  | (53,549)
Net assets |  | 189 |  | 18
Capital and reserves |  |  |
Called up share capital | 4 | 10 |  | 10
Profit and loss account |  | 179 |  | 8
Shareholders' funds |  | 189 |  | 18
For the year ended 31 July 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 accounts for the year in question in accordance with section 476. The director acknowledges 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 director on 12 March 2026 and were signed by:
------------------------------- Pallav Roy Director
1

ROY CONSULTING LTD Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information ROY CONSULTING LTD is a private company, limited by shares, registered in England and Wales, registration number 12100010, registration address 7 Grain Mews, Broughton, Aylesbury, HP22 7BN. 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) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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:
Motor Vehicles | 25 Reducing Balance
Fixtures and Fittings | 25 Reducing Balance
Computer Equipment | 33 Reducing Balance
2. | Average number of employees Average number of employees during the year was 3 (2024 : 3).
3. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 August 2024 | - |  | 4,179 |  | 7,174 |  | 11,353
Additions | 31,762 |  | - |  | - |  | 31,762
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 31,762 |  | 4,179 |  | 7,174 |  | 43,115
Depreciation
At 01 August 2024 | - |  | 205 |  | 4,232 |  | 4,437
Charge for year | 16,501 |  | 994 |  | 971 |  | 18,466
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | 16,501 |  | 1,199 |  | 5,203 |  | 22,903
Net book values
Closing balance as at 31 July 2025 | 15,261 |  | 2,980 |  | 1,971 |  | 20,212
Opening balance as at 01 August 2024 | 20,348 |  | 3,973 |  | 2,942 |  | 27,263
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
10 Class A shares of £1.00 each | 10 |  | 10
| 10 |  | 10
5. | Advances and Credits Director's Advances, Credits and Guarantees The following advances and credits to a director subsisted during the year ended 31 July 2024:
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Director's Advances, Credits and Guarantees | 18,589 |  | 75,369 |  | 0 |  | 70,074 |  | 0 |  | 0 |  | 23,884
| 18589 |  | 75369 |  | 0 |  | 70074 |  | 0 |  | 0 |  | 23884
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
Director's Advances, Credits and Guarantees | 19,345 |  | 74,459 |  | 0 |  | 75,215 |  | 0 |  | 0 |  | 18,589
| 19345 |  | 74459 |  | 0 |  | 75215 |  | 0 |  | 0 |  | 18589
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