Company Registration No. 09193852 (England and Wales)
Roy & Associates Limited
Unaudited accounts
for the year ended 31 August 2025
Roy & Associates Limited
Unaudited accounts
Contents
Roy & Associates Limited
Company Information
for the year ended 31 August 2025
Director
MR Sonjoy Kumar Roy
Company Number
09193852 (England and Wales)
Registered Office
Room 12, 4th Floor
Boardman House
64 Broadway
Stratford
London
E15 1NT
United Kingdom
Accountants
SHAN TAXCARE LTD
606 Limes Avenue
Chigwell
London
IG7 5NX
Roy & Associates Limited
Statement of financial position
as at 31 August 2025
Tangible assets
7,459
9,324
Cash at bank and in hand
6,085
9,781
Creditors: amounts falling due within one year
(27,167)
(23,404)
Net current liabilities
(19,532)
(12,373)
Total assets less current liabilities
(12,073)
(3,049)
Creditors: amounts falling due after more than one year
(16,198)
(22,235)
Net liabilities
(28,271)
(25,284)
Called up share capital
4
4
Profit and loss account
(28,275)
(25,288)
Shareholders' funds
(28,271)
(25,284)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2026 and were signed on its behalf by
MR Sonjoy Kumar Roy
Director
Company Registration No. 09193852
Roy & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025
Roy & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 09193852. The registered office is Room 12, 4th Floor, Boardman House, 64 Broadway, Stratford, London, E15 1NT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% on Reducing Balance Method
Fixtures & fittings
20% on Reducing Balance Method
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 September 2024
20,000
3,260
23,260
At 31 August 2025
20,000
3,260
23,260
At 1 September 2024
11,808
2,128
13,936
Charge for the year
1,639
226
1,865
At 31 August 2025
13,447
2,354
15,801
At 31 August 2025
6,553
906
7,459
At 31 August 2024
8,192
1,132
9,324
Amounts falling due within one year
Roy & Associates Limited
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,245
7,245
Taxes and social security
2,301
1,831
Loans from directors
17,221
14,028
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4
4
9
Average number of employees
During the year the average number of employees was 1 (2024: 3).