Roniss Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12945146

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,471		1,731

			1,471		1,731
CURRENT ASSETS
Debtors	5	38,556		34,668
Cash at bank and in hand		12,025		15,446

		50,581		50,114
Creditors: Amounts Falling Due Within One Year	6	(38,634 )		(38,372 )

NET CURRENT ASSETS (LIABILITIES)			11,947		11,742

TOTAL ASSETS LESS CURRENT LIABILITIES			13,418		13,473

NET ASSETS			13,418		13,473

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			13,408		13,463

SHAREHOLDERS' FUNDS			13,418		13,473

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Roniss Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ronalds Birznieks

Director

26 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Roniss Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12945146 . The registered office is 809 Salisbury House, Finsbury Circus, England, London, EC2M 7AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Rendering of services

Turnover comprises income from property management services and is recognised when it is probable that the economic benefits will flow to the entity, the amount of revenue can be measured reliably, and the service has been provided in accordance with the terms of the agreement.

Revenue is recognised as the services are rendered, typically in line with contractual billing terms or when the client is

invoiced for ongoing management services.

Interest income

Revenue is recognised as interest accrues using the effective interest method.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furniture, fixtures and equipment

15% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Roniss Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Furniture, fixtures and equipment
	£
Cost
As at 1 November 2024	2,086

As at 31 October 2025	2,086

Depreciation
As at 1 November 2024	355
Provided during the period	260

As at 31 October 2025	615

Net Book Value
As at 31 October 2025	1,471

As at 1 November 2024	1,731

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	550	-
Amounts owed by other related parties	38,006	34,668

	38,556	34,668

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Roniss Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	48	1,906
Other creditors	9,323	13,122
Accruals and deferred income	3,875	3,600
Director's loan account	25,388	19,744

	38,634	38,372

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

8. Related Party Transactions

Included in creditors due within one year is an amount of £25,388 (2024: £19,744 ) owed to its director. The amount is interest free and repayable on demand.

Included in debtors due within one year is an amount of £38,006 (2024: £34,668) owed by the company in which the director has beneficial interest.

Out of this balance, the company has charged interest at an annual rate of 4.5% on loan to TDK Trade Limited. The loan is due for repayment by 24th May 2023. The loan to BBCO Group Limited is interest free and repayable on demand.

9. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of the ownership of 100% of the issued share capital in the company.

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