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Registration number: 00552595

Roy Stroud & Co. Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Roy Stroud & Co. Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 3

Roy Stroud & Co. Ltd

Company Information

Director | Mr W R C W Stroud

Registered office | 9 West Street South Petherton Somerset TA13 5DH

Accountants | Lanham & Francis Chartered Accountants77a Cheap Street Sherborne Dorset DT9 3BA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Roy Stroud & Co. Ltd
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roy Stroud & Co. Ltd for the year ended 31 July 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Roy Stroud & Co. Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Roy Stroud & Co. Ltd and state those matters that we have agreed to state to the Board of Directors of Roy Stroud & Co. Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roy Stroud & Co. Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Roy Stroud & Co. 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 Roy Stroud & Co. Ltd. You consider that Roy Stroud & Co. 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 Roy Stroud & Co. 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.

Lanham & Francis
Chartered Accountants
77a Cheap Street
Sherborne
Dorset
DT9 3BA

21 April 2026

Roy Stroud & Co. Ltd

(Registration number: 00552595)
Balance Sheet as at 31 July 2025

| 2025 £ | 2024 £
Fixed assets | 221,808 | 237,847
Current assets | 137,532 | 129,112
Prepayments and accrued income | 433 | 910
Creditors: Amounts falling due within one year | (108,679) | (125,127)
Net current assets | 29,286 | 4,895
Total assets less current liabilities | 251,094 | 242,742
Creditors: Amounts falling due after more than one year | (28,966) | (53,396)
Accruals and deferred income | (7,523) | (10,996)
| 214,605 | 178,350
Capital and reserves | 214,605 | 178,350

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 West Street
South Petherton
Somerset
TA13 5DH

These financial statements were authorised for issue by the director on 20 April 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

These financial statements are prepared in Sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

3 | Financial commitments, guarantees and contingencies

Amounts disclosed in the balance sheet

Included in the balance sheet are financial commitments of £66,697 (2024 - £89,882).

Roy Stroud & Co. Ltd

(Registration number: 00552595)
Balance Sheet as at 31 July 2025 (continued)

For the financial year ending 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 April 2026

Mr W R C W Stroud Director |  |