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Registered Number: 13638404
England and Wales
ROYYCO LTD
Filleted Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

ROYYCO LTD Contents Page For the year ended 30 September 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

ROYYCO LTD Company Information For the year ended 30 September 2025
Directors | Hannah Twiddy Daniel Twiddy
Registered Number | 13638404
Registered Office | Bristol North Baths c/o Bond & Co Accountants Limited Gloucester Road Bristol BS7 8BN
Accountants | Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN
1

ROYYCO LTD Directors' Report For the year ended 30 September 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 30 September 2025. Principal activities The companys principal activity during the year was that of clinical psychology. Directors The directors who served the company throughout the year were as follows:
Hannah Twiddy
Daniel Twiddy
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Hannah Twiddy Director
Date approved: 25 March 2026 2

ROYYCO LTD Accountants' Report For the year ended 30 September 2025
Report to the directors on the preparation of the unaudited statutory accounts of ROYYCO LTD for the year ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of ROYYCO LTD for the year ended 30 September 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of ROYYCO LTD, as a body, in accordance with the terms of our engagement letter dated 03 October 2021. Our work has been undertaken solely to prepare for your approval the accounts of ROYYCO LTD and state those matters that we have agreed to state to the Board of Directors of ROYYCO LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ROYYCO LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that ROYYCO LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of ROYYCO LTD. You consider that ROYYCO LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of ROYYCO LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 September 2025. Bond & Co Chartered Certified Accountants Bristol North Baths Gloucester Road Bristol BS7 8BN 25 March 2026 3

ROYYCO LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 624 |  | 1,249
|  | 624 |  | 1,249
Current assets |  |  |
Debtors | 4 | 20,180 |  | 28,048
Cash at bank and in hand |  | 41,640 |  | 29,942
|  | 61,820 |  | 57,990
Creditors: amount falling due within one year | 5 | (45,446) |  | (32,363)
Net current assets |  | 16,374 |  | 25,627
Total assets less current liabilities |  | 16,998 |  | 26,876
Provisions for liabilities | 6 | (119) |  | (237)
Net assets |  | 16,879 |  | 26,639
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 16,779 |  | 26,539
Shareholders' funds |  | 16,879 |  | 26,639
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 25 March 2026 and were signed on its behalf by:
------------------------------- Hannah Twiddy Director
4

ROYYCO LTD Notes to the Financial Statements For the year ended 30 September 2025
General Information ROYYCO LTD is a private company, limited by shares, registered in England and Wales, registration number 13638404, registration address Bristol North Baths c/o Bond & Co Accountants Limited, Gloucester Road, Bristol, BS7 8BN. 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. 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:
Plant and Machinery | 3 Years Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 October 2024 | 1,873 |  | 1,873
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 1,873 |  | 1,873
Depreciation
At 01 October 2024 | 624 |  | 624
Charge for year | 625 |  | 625
On disposals | - |  | -
At 30 September 2025 | 1,249 |  | 1,249
Net book values
Closing balance as at 30 September 2025 | 624 |  | 624
Opening balance as at 01 October 2024 | 1,249 |  | 1,249
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 20,080 |  | 28,048
Other Debtors | 100 |  | 0
| 20,180 |  | 28,048
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 29,979 |  | 20,540
Accrued Expenses | 1,070 |  | 1,020
Other Creditors | 898 |  | 901
Directors' Current Accounts | 242 |  | 605
VAT | 13,257 |  | 9,297
| 45,446 |  | 32,363
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 119 |  | 237
| 119 |  | 237
5