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Registered Number: 08198552
England and Wales
ROY VINCENT LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Roy Vincent Limited Contents Page For the year ended 30 September 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Roy Vincent Limited Company Information For the year ended 30 September 2025
Director | Mr R Vincent
Registered Number | 08198552
Registered Office | 73 Farnham Blandford Forum Dorset DT11 8DE
Accountants | Numeric Accounting Limited Chartered Certified Accountants Suite 1, The Portway Centre, Old Sarum Park, Old Sarum Salisbury SP4 6EB
1

Roy Vincent Limited Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 172,508 |  | 197,093
|  | 172,508 |  | 197,093
Current assets |  |  |
Stocks | 4 | 241,707 |  | 406,172
Debtors: amounts falling due within one year | 5 | 2,214,888 |  | 2,187,171
Debtors: amounts falling due after one year | 6 | (2) |  | 1
Cash at bank and in hand |  | 16,860 |  | 417,577
|  | 2,473,453 |  | 3,010,921
Creditors: amount falling due within one year | 7 | (168,070) |  | (365,104)
Net current assets |  | 2,305,383 |  | 2,645,817
Total assets less current liabilities |  | 2,477,891 |  | 2,842,910
Creditors: amount falling due after more than one year | 8 | (145,132) |  | (216,540)
Provisions for liabilities | 9 | (12,301) |  | (46,288)
Net assets |  | 2,320,458 |  | 2,580,082
Capital and reserves |  |  |
Called up share capital | 10 | 100 |  | 100
Profit and loss account |  | 2,320,358 |  | 2,579,982
Shareholders' funds |  | 2,320,458 |  | 2,580,082
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. 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 financial statements were approved by the director on 17 April 2026 and were signed by:
------------------------------- Mr R Vincent Director
2

Roy Vincent Limited Notes to the Financial Statements For the year ended 30 September 2025
General Information Roy Vincent Limited is a private company, limited by shares, registered in England and Wales, registration number 08198552, registration address 73 Farnham, Blandford Forum, Dorset, DT11 8DE. 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) Revenue Recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities described below. Construction Contracts When the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion, the company recognises revenue on the sales of services in the reporting period in which the services are rendered by reference to the stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and Fittings | 15% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Stocks Work in progress is valued at the lower of cost and net realisable value. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. Defined contribution pension obligation A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Leases Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability. Financial instruments A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity. When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate. At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 7).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 October 2024 | 294,460 |  | 193,127 |  | 14,487 |  | 502,074
Additions | 69,000 |  | - |  | 605 |  | 69,605
Disposals | (90,100) |  | (12,700) |  | - |  | (102,800)
At 30 September 2025 | 273,360 |  | 180,427 |  | 15,092 |  | 468,879
Depreciation
At 01 October 2024 | 170,149 |  | 127,429 |  | 7,403 |  | 304,981
Charge for year | 38,361 |  | 15,954 |  | 1,078 |  | 55,393
On disposals | (53,657) |  | (10,346) |  | - |  | (64,003)
At 30 September 2025 | 154,853 |  | 133,037 |  | 8,481 |  | 296,371
Net book values
Closing balance as at 30 September 2025 | 118,507 |  | 47,390 |  | 6,611 |  | 172,508
Opening balance as at 01 October 2024 | 124,311 |  | 65,698 |  | 7,084 |  | 197,093
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 0 |  | 186,172
Stock - Sutton Veny | 241,707 |  | 220,000
| 241,707 |  | 406,172
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 7,812 |  | 6,180
Provision for Doubtful Debts | 0 |  | (645)
Amount Owed by Participating Interests | 1,894,958 |  | 2,094,382
Amounts Recoverable on Contracts | 268,865 |  | 85,427
Other Debtors | 0 |  | 1,827
VAT | 43,253 |  | 0
| 2,214,888 |  | 2,187,171
6. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | (2) |  | 1
| (2) |  | 1
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 19,377 |  | 47,477
Bank Loans & Overdrafts (Secured) | 41,667 |  | 41,667
Bank Loans & Overdrafts | 6,536 |  | 6,536
Hire Purchases within one year | 25,891 |  | 24,598
Finance lease liability within one year | 4,839 |  | 4,839
Corporation Tax | 1,075 |  | 98,947
PAYE & Social Security | 0 |  | 7,688
CIS Control Account | 1,226 |  | 20,450
Accrued Expenses | 0 |  | 1,760
Company credit card | 5,831 |  | 5,544
Wages & Salaries Control Account | 0 |  | 1,198
Directors' Current Accounts | 61,628 |  | 4
VAT | 0 |  | 104,396
| 168,070 |  | 365,104
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts (secured) | 59,028 |  | 100,695
Bank Loans & Overdrafts | 23,062 |  | 28,542
Hire Purchases more than one year | 48,683 |  | 68,105
Finance lease liability more than one year | 14,359 |  | 19,198
| 145,132 |  | 216,540
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 12,301 |  | 45,520
Pension Provisions | 0 |  | 768
| 12,301 |  | 46,288
10. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
11. | Related Party Disclosure During the year, total dividends of £48,473 (2024 - £21,805) were paid to the director. Included in creditors is a loan from the director Mr R Vincent and the balance outstanding at the end of the year was -£61,628 (2024: -£4). The loan is interest free and repayable on demand. RV Ltd is also owed £1,894957.88 (2024: £2,094,382.08) which is an Intercompany loan between the company and RV Bee Ltd, an Entity controlled by the Directors.
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