REGISTERED NUMBER: 02527907 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

ROEMARSH LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr A Waheed

Mrs R U Subzwari

Mrs F Waheed

Y Waheed

REGISTERED OFFICE:

3, The Niche Royal Oak Hill

Christchurch

Newport

NP18 1JF

REGISTERED NUMBER:

02527907 (England and Wales)

ACCOUNTANTS:

BBK Partnership

Chartered Accountants

& Statutory Auditors

1 Beauchamp Court

10 Victors Way

Barnet

Hertfordshire

EN5 5TZ

FIXED ASSETS

Intangible assets

4

5,000

5,000

Tangible assets

5

521,030

528,472

526,030

533,472

CURRENT ASSETS

Stocks

6

2,000

2,000

Debtors

7

38,411

83,001

Cash at bank

163,033

69,792

203,444

154,793

CREDITORS

Amounts falling due within one year

8

258,359

247,759

NET CURRENT LIABILITIES

(54,915

)

(92,966

)

TOTAL ASSETS LESS CURRENT LIABILITIES

471,115

440,506

PROVISIONS FOR LIABILITIES

9

11,662

13,522

NET ASSETS

459,453

426,984

CAPITAL AND RESERVES

Called up share capital

10

99

99

Retained earnings

459,354

426,885

SHAREHOLDERS' FUNDS

459,453

426,984

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Dr A Waheed - Director

1.	STATUTORY INFORMATION

ROEMARSH LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is held at cost and is reviewed annually by the directors for impairment.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

It is the opinion that the value of the freehold property does not diminish over time and that departing from the relevant accounting standard presents a truer view.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 30 (2024 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

5,000

NET BOOK VALUE

At 31 May 2025

5,000

At 31 May 2024

5,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 June 2024

474,384

259,623

11,462

745,469

Additions

-

4,292

-

4,292

At 31 May 2025

474,384

263,915

11,462

749,761

DEPRECIATION

At 1 June 2024

-

206,704

10,293

216,997

Charge for year

-

11,442

292

11,734

At 31 May 2025

-

218,146

10,585

228,731

NET BOOK VALUE

At 31 May 2025

474,384

45,769

877

521,030

At 31 May 2024

474,384

52,919

1,169

528,472

6.

STOCKS

31.5.25

31.5.24

£

£

Stocks

2,000

2,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

38,411

83,001

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other loans

216,500

216,500

Trade creditors

20,894

13,616

Tax

11,169

11,819

Social security and other taxes

9,796

5,757

Directors' current accounts

-

67

258,359

247,759

9.	PROVISIONS FOR LIABILITIES

31.5.25

31.5.24

£

£

Deferred tax

Accelerated capital allowances

11,662

13,522

Deferred

tax

£

Balance at 1 June 2024

13,522

Credit to Income Statement during year

(1,860

)

Balance at 31 May 2025

11,662

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.25

31.5.24

value:

£

£

99

Ordinary

1

99

99

11.	RELATED PARTY DISCLOSURES

At the year end there was a balance due to Hartpark Limited, a related party due to common ownership and control, totalling £216,500 (2024: £216,500)

12.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous year by the directors by virtue of their combined shareholdings.